Know-How Documentation

Definition

The formalised capture of proprietary technical expertise, operational processes, and accumulated experiential knowledge into written, structured, or codified form. Documented know-how is a more defensible and transferable intangible asset than tacit knowledge held by individuals, because it can be protected, licensed, and valued independently. In M&A contexts, the extent and quality of know-how documentation affects the acquirer's assessment of knowledge transfer risk and post-deal integration capability.