Resumen
The contemporary economy has changed dramatically and moved from the industrial age to the information age, pushing businesses to embark into a predominantly intangible economy. Thus, and in addition to solid and liquid value, there is a gaseous value which is the intangible capital. This exploratory study of 14 Lebanese companies analyzed with the ?Tropes? software focuses on the constituent elements of intangible capital, its place within these companies and its contribution to the creation of value. This work concludes a first proposal for the classification of the components of intangible capital.