Buying and then restructuring service-based assets so that they can be sold profitably in external markets is no small matter. Thus, for both high-tech and service-based companies, there are relatively few tangible assets that can be restructured to create value and sell profitably. It is difficult to restructure intangible assets such as human capital and the effective relationships that have developed over time between buyers (customers) and sellers (company personnel).

In your opinion, why is restructuring human resources difficult? What is the ideal thing for a company to do in restructuring its assets?