International review of criminal policy - Nos… (1999)
“ Historically, economic value has been placed on visible and tangible assets. With the increasing appreciation that intangible data can possess economic value, they have become an economic asset that can be targeted for crime. Tangible assets in the computer environment, therefore, often have a double value. The replacement cost of a piece of computer equipment may represent only a small portion of the economic loss caused by the theft of, or damage to, that equipment. ”
