The Area being Modelled is :-
Assets

I started thinking about 'Assets' one day and was struck by the fact that the word 'Asset' is used with two quite different meanings :-
1) Physical Assets are things you can see and touch, like cars and Houses.
2) Financial Assets are not things you can see and touch, like money in the bank, stocks and shares, life insurance policies and so on.

This Data Model came out of that thought.

Wikipedia has a good article on an Asset which includes these words :-

"financial accounting, assets are economic resources" and "Intangible assets are nonphysical resources."

Wikipedia has this to say about Intellectual Capital

Here is a beautiful Web Site with a very interesting discussion on "What is property".