In the era of knowledge based economy, the light asset is driven by the intellectual capital. Most light capitals are not listed in the financial reports as there is no standard method to evaluate such property. An effective method to evaluate light capital will improve the company ability to operate its property. Our paper will focus on demonstrate the rate of return and derive the model of light capital value. The model will be the study about the connection of light capital and intellectual asset. With significance of focus on intellection asset, the light capital will be increase in consequences. In conclusion, the human resource, innovation, operation and customer capital has significance influence in light asset.