Case 2-6 Measurement and Reporting Gabel Company spent money to train its employees so that they can be productive workers. Such expenditures are often referred to as investments in human capital. b. Most accountants would say that human capital is valuable but that it is difficult, or even impossible, to measure the value of human capital. Given that you cannot determine an amount to place a value on the Gabel Com- pany's employees, but you think that they are assets, what would SFAC No. 5 tell you to do? Should you report them as an asset in the company's balance sheet? Explain