ARE INVESTMENT EXPENDITURES IN HUMAN CAPITAL CAN BE REGARDED AS EXPENSES OR ASSETS?

Investment expenditures in human resources in many scientific publications are treated as expenses rather than assets that can not objectively assess the value of investments and the rate of return, leading to economic losses. Based on a study by scientific author the intellectual capital of the company is clarified. The classification of intellectual property and expenses of the company is given. For the acquisition and development of human resources, it is advisable to take into account the assets of the company, intended to benefit in the future, and the costs of maint enance and disposal of property are treated as operating expenses of the organization, reflecting them in terms of cost of sales or as a part of other expenses.