Accounting · Human Resource Accounting
In the context of accounting, what is a fundamental characteristic that distinguishes human resources from physical assets?
- 1They depreciate steadily over time similar to physical machinery.
- 2Their valuation is strictly governed by the Consumer Price Index.
- 3They are treated as non-marketed goods within national accounts.
- 4They are susceptible to feelings and emotions and do not depreciate over time in the physical sense.✓
Correct answer
They are susceptible to feelings and emotions and do not depreciate over time in the physical sense.
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