In 2013 the Federal Ministry of Economics published a guide called Wissensbilanz – Made in Germany, the knowledge balance sheet. It shows companies how to record their intellectual capital, their human, structural and relational capital, alongside the financial balance sheet. The method was developed and tested with more than fifty companies. According to the guide, experts agree that most of the success of such companies comes from their intellectual capital, and that a lead in knowledge is in many fields the decisive competitive advantage.