Which of the following is NOT considered a tangible resource?

Human assets are classified as intangible resources rather than tangible ones. Tangible resources are those physical and visible assets that a company owns, such as equipment, buildings, and financial resources. These resources can be quantified and their value can be easily assessed.

In contrast, human assets encompass the skills, knowledge, and experience of the workforce. This intellectual and experiential capital is not physically measurable in the same manner as tangible assets. Recognizing this distinction is crucial for evaluating a company's resources effectively, as it distinguishes between what can be physically counted (like machines and cash) versus the capabilities and attributes of employees that drive innovation and competitive advantage.