The focus in the renewal and development is represented by the base of the triangle is come back toward future and the human focus meets in the center of the project. Figure. 04? SKANDIA MODEL Source: Adapted of: Edvinsson and Malone (1998: 60) With base in the model and having as above objective to create an equation that expressed the value of the Intellectual Capital, the authors had established the following steps: To identify the set of indices that can be applied to all society with small adaptations; To recognize that each organization can have an additional Intellectual Capital that needs to be evaluated by other indices; To establish an 0 variable that catches the so-perfect previsibility of the future, as well as the one of the equipment, the organizations and of the people who in it work. With this method it is arrived following equation: RUTTING = I * C I = Coefficient of efficiency, C = monetary Value of the intellectual capital RUTTING = Capital Organizacional intellectual. Valley to remember that I = n/x, where, n = somatrio of the decimal values of the nine indices of efficiency considered by the authors and x = the number of these indices (in case nine) EDVINSSON & MALONE (1998). Thus, such authors emphasize that ' ' C' ' it reflects in the commitment of a company in relation to the future, and gotten by means of one list that contains the pointers most representative of each focus, such as, resultant Prescriptions of new businesses, new equipment of technology of the information, investments in new patents, investments in copyrights, programs of training and support, training of employees, among others. ' ' I' ' it represents the obligation of the company with the gift and if it gets through the pointers, in percentages, that are: participation of market, index of satisfaction of the customers, index of leadership, index of motivation, index of investment in P& D, of hours of training of performance administrative efficiency and, index, index retention employed divides for prescriptions. .