# 97 - Fundamentos | Intangibles

An episode of [Animales Financieros](https://invisiblenetwork.ai/podcast/1616728665), 11 Jun 2024, 47 min.

Audio: https://anchor.fm/s/7f0ff828/podcast/play/87867437/https%3A%2F%2Fd3ctxlq1ktw2nl.cloudfront.net%2Fstaging%2F2024-5-10%2F380312440-44100-2-31916f87b644b.m4a

Volvemos a la carga armando los cimientos de un buen inversionista. En esta parte del Capital Allocation, discutimos sobre uno de los elementos más difíciles de contabilizar. Gastos en marketing, poder de marca, investigación y desarrollo. ¿Son un gasto o un activo? Recursos Capítulo Damodaran e Intangibles Libro Why Moats Matter Libro The New Goliaths Jim Bessen Libro The Innovators Dilemma Clayton Christensen

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