At the Oracle CloudWorld New York Conference this week, there was an active discussion on the shift of asset values from tangible to intangible assets.  Many estimates show intangible assets, now comprising 80 – 85% of total corporate value. Determining this value is difficult and generally poorly done. Still, companies need to create strategies that drive innovation, by leveraging technology, that creates value. These strategies will require metrics that assess where and how value is created.   Companies talk about future-oriented indicators but the process of valuing, reporting and disclosing intangibles is behind the times. Oracle discussed new products they have to help evaluate the four knowledge resource categories; employees, customers, processes, and technologies. While determining the value of intangibles may always be difficult, acknowledging the importance of value creation, then setting strategies to create value using these types of products as an assessment tool, will prove beneficial to the overall goal of increasing value and corporate worth.