Customer assets are assets that are embedded in the relationship with the organisation's customers, and enable the full utilisation of their knowledge. The once common idea that customers are essentially one-time targets, which can be forgotten once the sale is made, is irrelevant theses days. Today most companies realize the importance of providing customers with 'total customer service'; even some, such as Debra M. Amidon (in press), are talking about 'customer success,' which means that companies should collaborate with their customers in a joint value creation process.

This capital component includes: customer loyalty, customer knowledge, satisfaction level among customers, branding, and more. Market share is, of course, part of this category. The number of clients a company has becomes in the 'new economy' the most prominent measure in estimating the market-value of the companies.