Some items of value to technology companies such as Intel or IBM are the value of research and development (new products that are being developed but which are not yet marketable), the value of the intellectual capital of its workforce (the ability of the companies employees to come up with new ideas and products in the fast changing technology industry), and the value of the company reputation or name brand (e.g., the Intel Inside logo). In most cases, the reasons why the value of these items are not recorded in the balance sheet concern the lack of reliability of the estimates of the future cash flows that will be generated by these assets (for all three types) and the ability to control the use of the asset (in the case of employees). Being able to reliably measure the expected future benefits and to control the use of an item are essential elements of the definition of an asset, according to the Conceptual Framework.