People are a funny kind of asset. They aren’t owned in the first place, they walk out of the building every day and they may never come back. The server doesn’t do that, the furniture doesn’t take a duvet day, company cars don’t get unpleasant with each other. Worse than that people are volatile, they change from day to day – never mind year to year, which other assets don’t. Other assets don’t shrink and expand with the weather or a dose of flu.