In order to add value in an organization, an organization needs to invest in human capital. There is a popular saying that Our people are our greatest asset. The challenge is how do we measure or quantify human capital? Though work product can be quantified and translated into salaries and wages, the value of employees is not easily reduced to numbers. Research the accounting view of human capital and write a paper on the topic. What is the proper accounting treatment of investment in human capital such as employee training? What is the definition of an asset and do trained employees meet that definition? If the value of trained employees can be determined, what would be its accounting treatment?