Article covers the importance of enterprise client capital as the element of intellectual capital in the situation of economic recession. Authors emphasize exactly the problems of small and medium enterprises in relation with client capital management and they provide an outline of parameters that form the client capital value in polygraph industry. Client capital is influenced by the flows of commodities, finances and information the management of which determines financial results of the enterprise. Authors offer to use the cash flow generated by clients as a characteristic quantity of client capital. Changes and trends of client capital values in polygraph industry can be studied by using the analysis of production assortment ordered by clients with the applied Pareto principle.