Children who are believed to possess special traits or abilities

Attention deficit hyperactivity disorder

Acupuncture

Acupuncture

Alternative medicine

Alternative medicine

Astrology

Astrology

Inedia

Inedia

Conspiracy theory

Conspiracy theory

Cryptozoology

Cryptozoology

Cryonics

Cryonics

Creation science

Creation science

Chiropractic

Chiropractic

Dianetics

Dianetics

Eugenics

Eugenics

Extrasensory perception

Extrasensory perception

Flat Earth

Flat Earth

Hollow Earth

Hollow Earth

Homeopathy

Homeopathy

Indigo

Indigo

Intelligent design

Intelligent design

Junk science

Junk science

Meditation

Meditation

New Age

New Age

Pseudoscience

Pseudoscience

Parapsychology

Parapsychology

Phrenology

Phrenology

Pathological science

Pathological science

Qi

Qi

Richard Bach

Richard Bach

Historical negationism

Historical negationism

Conversion therapy

Conversion therapy

Snake oil

Snake oil

Telepathy

Telepathy

Yoga

Yoga

Horoscope

Horoscope

Aryan race

Aryan race

Acupressure

Acupressure

Tin foil hat

Tin foil hat

Tractor beam

Tractor beam

The Skeptic's Dictionary

The Skeptic's Dictionary

Iridology

Iridology

Perpetual motion

Perpetual motion

Dowsing

Dowsing

James Randi Educational Foundation

James Randi Educational Foundation

Bloodletting

Bloodletting

Biorhythm (pseudoscience)

Biorhythm (pseudoscience)

Holocaust denial

Holocaust denial

Naturopathy

Naturopathy

Polygraph

Polygraph

Graphology

Graphology

Magnet therapy

Magnet therapy

Moon landing conspiracy theories

Moon landing conspiracy theories

Myers–Briggs Type Indicator

Myers–Briggs Type Indicator

Huna (New Age)

Huna (New Age)

Modern flat Earth beliefs

Modern flat Earth beliefs

Special pleading

Special pleading

Shirley MacLaine

Shirley MacLaine

Human Potential Movement

Human Potential Movement

Committee for Skeptical Inquiry

Committee for Skeptical Inquiry

Remote viewing

Remote viewing

Paranormal

Paranormal

Edgar Cayce

Edgar Cayce

Western astrology

Western astrology

Trepanning

Trepanning

Reiki

Reiki

Palmistry

Palmistry

Pseudohistory

Pseudohistory

Maharishi Mahesh Yogi

Maharishi Mahesh Yogi

Ken Wilber

Ken Wilber

Skeptical Inquirer

Skeptical Inquirer

Feng shui

Feng shui

Orgone

Orgone

Quackery

Quackery

Vertebral subluxation

Vertebral subluxation

Sri Chinmoy

Sri Chinmoy

Ayurveda

Ayurveda

Ignatius L. Donnelly

Ignatius L. Donnelly

Claudio Naranjo

Claudio Naranjo

Entheogen

Entheogen

List of topics characterized as pseudoscience

Facilitated communication

Facilitated communication

HIV/AIDS denialism

HIV/AIDS denialism

National Alliance (United States)

National Alliance (United States)

Vastu shastra

Vastu shastra

Deepak Chopra

Deepak Chopra

Pseudoarchaeology

Pseudoarchaeology

Ancient astronauts

Ancient astronauts

Patent medicine

Patent medicine

Jane Roberts

Jane Roberts

Charlatan

Charlatan

Graham Hancock

Graham Hancock

Esalen Institute

Esalen Institute

Primal therapy

Primal therapy

Alex Grey

Alex Grey

List of reported UFO sightings

List of reported UFO sightings

Ufology

Ufology

Ear candling

Ear candling

Findhorn Foundation

Findhorn Foundation

Lysenkoism

Lysenkoism

Humorism

Humorism

Psionics

Psionics

Biodynamic agriculture

Biodynamic agriculture

Bates method

Bates method

Auriculotherapy

Auriculotherapy

Reflexology

Reflexology

Fringe science

Fringe science

Mark Satin

Mark Satin

Doctrine of signatures

Doctrine of signatures

Panchagavya

Panchagavya

Superseded theories in science

Superseded theories in science

Scientific racism

Scientific racism

Therapeutic touch

Therapeutic touch

Medical astrology

Medical astrology

Benjamin Creme

Benjamin Creme

Age of Aquarius

Age of Aquarius

Harmonic Convergence

Harmonic Convergence

New-age music

New-age music

A Course in Miracles

A Course in Miracles

Levitation (paranormal)

Levitation (paranormal)

Bogdanov affair

Bogdanov affair

Indigo (disambiguation)

Indigo (disambiguation)

Andrew Harvey (religious writer)

Andrew Harvey (religious writer)

Dean drive

Dean drive

Quackwatch

Quackwatch

Crystal healing

Crystal healing

List of discredited substances

List of discredited substances

Pseudomathematics

Pseudomathematics

Gaianism

Gaianism

Water memory

Water memory

Cupping therapy

Cupping therapy

Chromotherapy

Chromotherapy

Anna Kingsford

Anna Kingsford

Bourgeois pseudoscience

Bourgeois pseudoscience

The Celestine Prophecy

The Celestine Prophecy

James Redfield

James Redfield

Eye movement desensitization and reprocessing

Mucoid plaque

Mucoid plaque

Eckhart Tolle

Eckhart Tolle

Earth mysteries

Earth mysteries

Neale Donald Walsch

Neale Donald Walsch

Auditing (Scientology)

Auditing (Scientology)

Raw feeding

Raw feeding

Japhetic theory

Japhetic theory

History of pseudoscience

History of pseudoscience

José Argüelles

José Argüelles

Neoshamanism

Neoshamanism

New Age travellers

New Age travellers

Fads and Fallacies in the Name of Science

Infrared sauna

Infrared sauna

Odic force

Odic force

Space music

Space music

Vernon Coleman

Vernon Coleman

Mayanism

Mayanism

Lunar effect

Lunar effect

Nibiru cataclysm

Nibiru cataclysm

Association for Research and Enlightenment

Fahrenheit (2005 video game)

Fahrenheit (2005 video game)

Aura (paranormal)

Aura (paranormal)

Baskerville effect

Baskerville effect

Detoxification (alternative medicine)

Detoxification (alternative medicine)

Corinne Heline

Corinne Heline

Earth Changes

Earth Changes

Adrenal fatigue

Adrenal fatigue

Breathwork (New Age)

Breathwork (New Age)

The Michael Teachings

The Michael Teachings

Leaky gut syndrome

Leaky gut syndrome

Walter Russell

Walter Russell

Megavitamin therapy

Megavitamin therapy

Eileen Caddy

Eileen Caddy

Fuel saving device

Fuel saving device

Anthroposophic medicine

Anthroposophic medicine

William Donald Kelley

William Donald Kelley

Recovered-memory therapy

Recovered-memory therapy

Joseph Mercola

Joseph Mercola

Juice fasting

Juice fasting

Psychological astrology

Psychological astrology

Indigo (film)

Indigo (film)

Linda Goodman

Linda Goodman

Kerli

Kerli

Harley Reagan

Harley Reagan

Electromagnetic hypersensitivity

Electromagnetic hypersensitivity

Applied kinesiology

Applied kinesiology

Quantum mysticism

Quantum mysticism

714-X

714-X

Body memory

Body memory

Sun sign astrology

Sun sign astrology

Onychomancy

Onychomancy

David Spangler

David Spangler

Nambassa

Nambassa

Melanin theory

Melanin theory

Ghost hunting

Ghost hunting

Energy (esotericism)

Energy (esotericism)

New Age communities

New Age communities

Marilyn Ferguson

Marilyn Ferguson

Cheiro

Cheiro

Ashtar (extraterrestrial being)

Ashtar (extraterrestrial being)

The Ragged Edge of Science

The Ragged Edge of Science

Max Freedom Long

Max Freedom Long

Alternative cancer treatments

Alternative cancer treatments

EmDrive

EmDrive

Energy medicine

Energy medicine

Live blood analysis

Live blood analysis

List of New Age topics

List of New Age topics

Higher consciousness

Higher consciousness

Nazi archaeology

Nazi archaeology

Neoclassical new-age music

Neoclassical new-age music

11:11 (numerology)

11:11 (numerology)

Major characters in the works of Madeleine L'Engle

David Icke

David Icke

The Skeptic Encyclopedia of Pseudoscience

Cults of Unreason

Cults of Unreason

An Encyclopedia of Claims, Frauds, and Hoaxes of the Occult and Supernatural

Pseudo-scholarship

Pseudo-scholarship

Quantum healing

Quantum healing

Rhonda Byrne

Rhonda Byrne

Enneagram of Personality

Enneagram of Personality

Reparenting

Reparenting

Star people (New Age)

Star people (New Age)

Jenny McCarthy

Jenny McCarthy

Wilson's temperature syndrome

Wilson's temperature syndrome

Lee Carroll

Lee Carroll

Dreamspell

Dreamspell

Radionics

Radionics

Fringe theory

Fringe theory

Biomusic

Biomusic

MonsterQuest

MonsterQuest

Marc Gafni

Marc Gafni

Crocodile oil

Crocodile oil

Pseudoscientific metrology

Pseudoscientific metrology

Ministry of Ayush

Ministry of Ayush

Jeff Peckman

Jeff Peckman

List of stories set in a future now in the past

Seth Material

Seth Material

Colon cleansing

Colon cleansing

Affirmations (New Age)

Affirmations (New Age)

Andrew Wakefield

Andrew Wakefield

Mirko Beljanski

Mirko Beljanski

2012 phenomenon

2012 phenomenon

Elastic therapeutic tape

Elastic therapeutic tape

Morgellons

Morgellons

Seasilver

Seasilver

Michael Harner

Michael Harner

The Perth Group

The Perth Group

Wind turbine syndrome

Wind turbine syndrome

Office of Cancer Complementary and Alternative Medicine

Chris Colfer

Chris Colfer

Zak Bagans

Zak Bagans

One Million Dollar Paranormal Challenge

One Million Dollar Paranormal Challenge

Miracle Mineral Supplement

Miracle Mineral Supplement

Aromatherapy

Aromatherapy

Telekinesis

Telekinesis

Integral theory

Integral theory

Magnet motor

Magnet motor

Reptilian conspiracy theory

Reptilian conspiracy theory

Strauss–Howe generational theory

Strauss–Howe generational theory

Fred J. Hart (businessman)

Fred J. Hart (businessman)

Psychic archaeology

Psychic archaeology

Igor and Grichka Bogdanoff

Igor and Grichka Bogdanoff

Jeffrey Goodman

Jeffrey Goodman

Voice stress analysis

Voice stress analysis

True-believer syndrome

True-believer syndrome

Functional disconnection

Functional disconnection

Holistic dentistry

Holistic dentistry

Daniel David Palmer

Daniel David Palmer

Herbert Sutcliffe (alternative health advocate)

Barrett Brown

Barrett Brown

Stan Romanek

Stan Romanek

5Rhythms

5Rhythms

Germ theory denialism

Germ theory denialism

Flatbush Zombies

Flatbush Zombies

Superstition in India

Superstition in India

Zoetron therapy

Zoetron therapy

Carctol

Carctol

Capital Steez

Capital Steez

Indigo Children (film)

Indigo Children (film)

Anita Moorjani

Anita Moorjani

Pilar Zeta

Pilar Zeta

Mythotherapy

Mythotherapy

Creative visualization (New Age)

Creative visualization (New Age)

Randolph Stone

Randolph Stone

Ruth B. Drown

Ruth B. Drown

Doktor Koster's Antigaspills

Doktor Koster's Antigaspills

Paul Joseph Watson

Paul Joseph Watson

The Last Podcast on the Left

The Last Podcast on the Left

XXXTentacion

XXXTentacion

Rapid prompting method

Rapid prompting method

The Psychology of the Occult

The Psychology of the Occult

Indigo Era

Indigo Era

Pseudolaw

Pseudolaw

David Meade (author)

David Meade (author)

The Secret: Suster Ngesot Urban Legend

The Secret: Suster Ngesot Urban Legend

New Age Orientalism

New Age Orientalism

Correactology

Correactology

Candida hypersensitivity

Candida hypersensitivity

Yoga as exercise

Yoga as exercise

FasciaBlaster

FasciaBlaster

Terminology of alternative medicine

Terminology of alternative medicine

Indigo (Chris Brown album)

Indigo (Chris Brown album)

Del Bigtree

Del Bigtree

Webster Technique

Webster Technique

Conspirituality

Conspirituality

Mark Sargent (flat Earth proponent)

Mark Sargent (flat Earth proponent)

Modern paganism and New Age

Modern paganism and New Age

Jewish astrology

Jewish astrology

The Light (newspaper)

The Light (newspaper)

Human Biodiversity Institute

Human Biodiversity Institute

Rainbow child

Rainbow child

Brainspotting

Brainspotting

Kundali (astrology)

Kundali (astrology)

Origins

The term "indigo children" originated with parapsychologist and self-described synesthete and psychic Nancy Ann Tappe, who developed the concept in the 1970s. In 1982 Tappe published a comb-bound which she expanded and republished in paperback in 1986 as Understanding Your Life Thru Color. In these works Tappe introduced the concept of "life colors", defined in Understanding Your Life Thru Color as "the single color of the aura that remains constant in most people from the cradle to the grave". The concept of "life colors" was popularized nationally by Tappe's student Barbara Bowers, who published What Color Is Your Aura?: Personality Spectrums for Understanding and Growth in 1989,  and by Bowers' student Pamala Oslie, who published Life Colors:  What the Colors in Your Aura Reveal in 1991.

Tappe stated that during the late 1960s and early 1970s she began noticing that many children were being born with indigo auras (or, in her terminology, with indigo as their "life color"). The idea was later popularized by the 1998 book The Indigo Children: The New Kids Have Arrived, written by husband and wife self-help lecturers Lee Carroll and Jan Tober.

In 2002, the first international conference on indigo children was held in Hawaii, drawing 600 attendees, and there have been subsequent conferences in Florida, Oregon, and elsewhere. Several films have been produced on the subject, including two films by New Age writer James Twyman: a 2003 feature film Indigo and a 2006 documentary The Indigo Evolution.

Sarah W. Whedon suggests in a 2009 article in Nova Religio that the social construction of indigo children is a response to an "apparent crisis of American childhood" in the form of increased youth violence and diagnoses of attention deficit hyperactivity disorder. Whedon believes parents label their children as "indigo" to provide an alternative explanation for their children's improper behavior, which is stemming from ADHD.

parapsychologist

synesthete

psychic

comb-bound

aura

indigo

self-help

Indigo

youth violence

ADHD


Asset that lacks physical substance

ACF Fiorentina

ACF Fiorentina

Capital

Capital

Software

Software

Gross domestic product

Gross domestic product

Personal property

Personal property

Utah

Utah

Corporate haven

Corporate haven

Opportunity cost

Opportunity cost

Natural capital

Natural capital

Public capital

Public capital

Physical capital

Physical capital

Social capital

Social capital

Individual capital

Individual capital

Human capital

Human capital

Financial capital

Financial capital

Intellectual capital

Intellectual capital

Balance sheet

Balance sheet

Olympia (Paris)

Olympia (Paris)

Soft power

Soft power

Fixed capital

Fixed capital

Capital (economics)

Capital (economics)

Index of accounting articles

Index of accounting articles

Ownership

Ownership

Knowledge economy

Knowledge economy

Reputation

Reputation

Brand equity

Brand equity

Product (business)

Product (business)

Venture capital

Venture capital

Book value

Book value

Tax deduction

Tax deduction

Royalty payment

Royalty payment

Income statement

Income statement

Valuation (finance)

Valuation (finance)

Financial accounting

Financial accounting

Cash flow statement

Cash flow statement

Goods

Goods

Symbolic capital

Symbolic capital

Circulating capital

Circulating capital

Funding

Funding

University of the Andes (Colombia)

University of the Andes (Colombia)

Intangibles

Intangibles

Liquid capital

Liquid capital

Reputation management

Reputation management

Working capital

Working capital

Hypothec

Hypothec

National accounts

National accounts

Capital asset

Capital asset

Cultural capital

Cultural capital

Trade in services

Trade in services

Business operations

Business operations

Ahwahnee Hotel

Ahwahnee Hotel

Managed services

Managed services

Amortization (accounting)

Amortization (accounting)

Business valuation

Business valuation

Business value

Business value

Fictitious capital

Fictitious capital

Ooredoo Maldives

Ooredoo Maldives

Floating charge

Floating charge

Sales taxes in the United States

Sales taxes in the United States

Chose

Chose

Transfer (patent)

Transfer (patent)

KB Toys

KB Toys

Tobashi scheme

Tobashi scheme

Title 18 of the United States Code

Title 18 of the United States Code

Accounting Principles Board

Accounting Principles Board

Value conversion

Value conversion

Brand licensing

Brand licensing

Stanley C. Wilson

Stanley C. Wilson

Sexual capital

Sexual capital

Goodwill (accounting)

Goodwill (accounting)

Floating capital

Floating capital

Hong Kong Accounting Standards

Hong Kong Accounting Standards

Economics of the arts and literature

Economics of the arts and literature

Virtual tax

Virtual tax

Pledge (law)

Pledge (law)

Knowledge value

Knowledge value

Verna Allee

Verna Allee

Internal financing

Internal financing

Intellectual property valuation

Intellectual property valuation

Mario Bolatti

Mario Bolatti

Marketing co-operation

Marketing co-operation

Financial asset

Financial asset

Outline of intellectual property

Outline of intellectual property

Monopoly Capital

Monopoly Capital

Reputation capital

Reputation capital

Amortization (tax law)

Amortization (tax law)

Knowledge sharing

Knowledge sharing

CityNorth

CityNorth

Deferred acquisition costs

Deferred acquisition costs

Transactional net margin method

Transactional net margin method

AlphaIC

AlphaIC

Asset

Asset

Asset swap

Asset swap

15 Central Park West

15 Central Park West

Interstate Income Act of 1959

Interstate Income Act of 1959

Economy of Utah

Economy of Utah

Weighted average return on assets

Weighted average return on assets

Tangible common equity

Tangible common equity

Patient capital

Patient capital

Impact investing

Impact investing

Matteo Deinite

Matteo Deinite

Alessandro Elia

Alessandro Elia

Cross-cultural capital

Cross-cultural capital

Paper wealth

Paper wealth

Alberto Schettino

Alberto Schettino

Academic capital

Academic capital

Andrea Musacco

Andrea Musacco

Educational capital

Educational capital

Information capital

Information capital

Riccardo Pasi

Riccardo Pasi

Reputational damage

Reputational damage

Alberto Galuppo

Alberto Galuppo

Andrea Mengoni

Andrea Mengoni

Denis Tonucci

Denis Tonucci

Double Irish arrangement

Double Irish arrangement

IT risk management

IT risk management

Return on tangible equity

Return on tangible equity

List of International Financial Reporting Standards

Société Nationale de Crédit et d'Investissement

Mame Thiam

Mame Thiam

Ivan Reali

Ivan Reali

John Murphy (branding consultant)

John Murphy (branding consultant)

Olympus scandal

Olympus scandal

UEFA Financial Fair Play Regulations

UEFA Financial Fair Play Regulations

Own risk and solvency assessment

Own risk and solvency assessment

Quality Sports Investments

Quality Sports Investments

Amedeo Benedetti (footballer)

Amedeo Benedetti (footballer)

Mattia Minesso

Mattia Minesso

Daniele Rosania

Daniele Rosania

Luca Righini

Luca Righini

Simone Tonelli

Simone Tonelli

Giacomo Bassoli

Giacomo Bassoli

Jacopo Luppi

Jacopo Luppi

Kadir Caidi

Kadir Caidi

Angelo Gregorio

Angelo Gregorio

Luigi Palumbo

Luigi Palumbo

Thomas Fabbri

Thomas Fabbri

Czech Aeroholding

Czech Aeroholding

Nicola Del Pivo

Nicola Del Pivo

Tax amortization benefit

Tax amortization benefit

Jacopo Galimberti

Jacopo Galimberti

Constant capital

Constant capital

Matteo Solini

Matteo Solini

List of largest United States–based employers globally

Emanuele Fonte

Emanuele Fonte

FHR European Ventures LLP v Cedar Capital Partners LLC

Omega Engineering

Omega Engineering

Knowledge enterprise

Knowledge enterprise

Political positions of Jeb Bush

Political positions of Jeb Bush

Misappropriation doctrine

Misappropriation doctrine

National Intangible Capital

National Intangible Capital

Border-adjustment tax

Border-adjustment tax

Consumer value

Consumer value

Economics of bitcoin

Economics of bitcoin

Paradise Papers

Paradise Papers

Network orchestrator

Network orchestrator

International Business Centre of Madeira

Ellen McGrattan

Ellen McGrattan

Non-financial asset

Non-financial asset

Paycheck Protection Program

Paycheck Protection Program

Return on brand

Return on brand

Capital (Marxism)

Capital (Marxism)

Outline of corporate finance

Outline of corporate finance

Fin gras du Mézenc

Fin gras du Mézenc

Navigator Global Investments

Navigator Global Investments

History and Society.Business and economics

Research and development

Research and development (known also as R&D ) is considered to be an intangible asset (about 16 percent of all intangible assets in the US), even though most countries treat R&D as current expenses for both legal and tax purposes. Most countries report some intangibles in their National Income and Product Accounts (NIPA), yet no country has included a comprehensive measure of 93180859 assets. The contribution of intangible assets in long-term GDP growth has been recognized by economists. Also of note, acquired "In-Process Research and Development" (IPR&D) is considered an asset under US GAAP.

IAS 38 requires any project that results in the generation of a resource to the entity be classified into two phases: a research phase, and a development phase.

The classification of research and development expenditure can be highly subjective, and it is important to note that organizations may have ulterior motives in their classification of research and development expenditures. Less scrupulous directors may manipulate financial statements through misclassification of research and development expenditures.