ecent leaking of Googles AI computer personality. The engineer was ethically conflicted because, in his opinion, he thought the system is sentient (Cosmo, 2022). The R&D to create this system is huge, but what type of intangible asset is this? How can you expense something that is potentially capable of feelings and independent consciousness? What type of asset did Google create? Can a company depreciate something that might in the future have civil rights?