In a knowledge-based economy, companies need to show more than just financial numbers. They must also report on their intellectual assets like knowledge and skills. Traditional financial reports don't capture this important information. To address this gap, companies are starting to report on their non-financial performance through reports like Business Reports and Notes to Financial Statements. This helps give a more complete picture of a company's value. The goal of this paper is to introduce new ways of reporting on intellectual capital and suggest ways to improve these models in the future. The focus is on assets that aren't fully covered in balance sheets, which can lead to big differences between a company's book value and its actual market value.