Intangibles reflecting the state of mind of key groups showed up in the case of a firm providing computer support to small and medium enterprises (SMEs). Two years before the time in question, the company had some 90 clients who each needed about 75 hours per month of support. Its founder/CEO was signing up just under two new clients per month, and none were leaving. Each new client needed about 200 hours of initial work to set them up. The ...