I don’t think I’ve heard the term used since the last economics class I took in college. It’s oft-relegated as neigh irrelevant - one of those ethereal, difficult to measure items, that’s left out of the equation for so many business decisions, especially in IT. Not that you can really blame the operational managers in IT – they’re typically so busy fighting fires and pushing projects forward that they’re happy if they can get any kind of metrics together into a report to get upper management off their backs. Trying to put a dollar value on intangibles isn’t even on the radar.