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? Explained accounting treatment of investment in human capital $25$

Addresses whether trained employees meet the definition of an asset

Explained accounting treatment of the value of a trained employee.

Supported statement with reasons, examples and research.

Demonstrated critical thinking and analytical skills.