Recent attention to the concept of intangible capital has been growing within economics. This paper aims to give an overview of the existing definitions of intangible capital in the literature, here in particular the one used by Corrado, Hulten and Sichel in their most recent work. The paper aims at revising their definition by stressing on their concept of organizational capital, trying to extend it with the notion of social capital and trust within organizations. As trust seems to be curvilinear related to economic performance the concept of fear is introduced. Theoretical channels will be discussed how far the use of intangible capital is in particular beneficial within service sectors.