Until now it has not been appropriate to place a term 'human capital' on the balance sheet. First was the problem of how to assess it, second the problem that it implied ownership, inappropriate with slavery banned. Human Capital offers a scientific validated approach such that both the problems are fully resolved.
Human Capital presents the technology of organization design derived from the first scientific general theory of psychology. It offers clear analysis enabling identification and quantifying of those aspects of human capital expenditure able to be capitalized.
Human Capital also explores the direct link that if the concept right then the higher the human capital value on the balance sheet the better the results and the greater the work-life fulfillment of the staff.