Final answer:
A software application is the correct answer as it is not an example of an intangible value. It can be owned and used as an intellectual property, distinguishing it from other intangible values like future lost revenue, the cost of gaining a consumer, and customer influence.
Step-by-step explanation:
The question asks which of the following is not an example of an intangible value: Future lost revenue, Cost of gaining a consumer, Software application, or Customer influence. An intangible value is something that cannot be touched or physically measured, but has value to a business. When we look at these options, three of them (future lost revenue, cost of gaining a consumer, and customer influence) are indeed intangible - they represent conceptual values that impact a business's potential or market strategy, which doesn't have a physical form.
However, a software application does not fit the description of an intangible asset as it is a specific product that can be owned and used, and, while the software itself is digital and not a physical object, it is considered an intellectual property, which makes it a tangible asset for the business that owns it. Therefore, the correct answer is C. Software application.