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Accounting Question
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thePidit
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Does any one have answer to this:

Are there some specific costs that a company might incur in regards to human resources that can be treated as investments – i.e. assets?  How might we label them on the Balance Sheet?

Retali8
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What about 'research and development' say R&D. Aren't they assets?
NayaSadak
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What kind of expenses you are incurring in Human Services?? Just paying salaries ? It will go to salaries.

o_o
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No. R&D expenses are not assets. They are expensed in the term they are incurred.

I can't think of anything that would be classified as investment for the costs incurred

by HR. It would seem that training and development costs falls into that category and

can be capitalized but there would be a lot of difficulty amortization process but it

does seem the fit the defination of asset in that it is a probable future benefit that

the organization expects to have. However, in general practice, I think training and

development is treated as expense rather than as an asset..
ritthe
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Training and Development or R&D expenses catogorized under HR must go to Income Statement rather

than to BS.
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