Human Assets And Physical Assets
Between human assets (e.g., the stock of scientists and engineers, managers, etc., and the services flowing from them) and physical technological assets (e.g., buildings, plant and equipment, drawing, etc., and their output, including patents).
Hard And Soft Technology
Related distinction is between "hard" and "soft" technology. Hard technology represents equipment, machinery, R&D laboratories, etc., and soft technology, drawings, specifications, organizational management techniques and so on.