The structure of intellectual capital

The main task of the article consists in the research and generalization of the main approaches to the structuring of intellectual capital. In the article are grouped present approaches to the structuring of intellectual capital, identified its main components, proposed the author's definition of human, organization and consumer capitals, described the interrelation of structural elements of intellectual capital and suggested the itemized structure of intellectual capital, which was elaborated by the author. We can divide all present approaches to the structuring of intellectual capital on three groups. The first group consists of scientists, who think, that intellectual capital consists of human, organization and consumer capitals, the second group of scientists simplifies the structure and mark out only human and organization capitals, and the representatives of the third group propose the extended structure of intellectual capital.