Complete Question:
Cesar was being recruited by a competitor due to his success at his current company in getting several new patents. This is an example of ________ capital.
Group of answer choices 
A) social
B) customer
C) human
D) intellectual
E) financial 
Answer:
D) intellectual
Explanation:
In this scenario, Cesar was being recruited by a competitor due to his success at his current company in getting several new patents. Therefore, this is an example of intellectual capital because he was recruited based on his intangible assets which made him excel or succeed. 
An intellectual capital can be defined as the value or intangible assets such as skills, copyright, trademarks, experience, patents, knowledge provided by the employees working in an organization and thus, giving the organization a competitive advantage over their rivals in the same industry, as well as earn more profits, increase their customer base and creation of quality products. 
 
        
             
        
        
        
Answer:
D. Cost of Goods Sold
Explanation:
The cost of goods sold or simply COGS is a numerical representation of the direct expenses incurred in manufacturing products sold to customers in a period. It is the aggregate of direct labor, direct materials, and overheads used in the production process. COGS apply to manufacturing firms and companies that handle physical goods.
The COGS is deducted from the sales revenue to give the gross profit. Calculating the COGS involves adding the purchases or goods manufactured to the beginning inventory. Ending inventory is deducted from the total to provide the COGS.  As per the formula, the COGS does not apply to the service industry.
 
        
             
        
        
        
44756 divided by 167 equals 268 with a remainder of 0
 
        
             
        
        
        
A is the answer
Because the rest do not make sense