employees are the source of collective knowledge, competency, experience, and skills needed to provide goods or services and solutions to customers. Life insurers should also not overlook structural capital, which is the supporting infrastructure and process of human capital. Efficient spending on administrative needs is essential since the eventual result is better overall efficiency. Life insurers can better serve their customers with great human capital and structural capital, which will ultimately result in more outputs or earnings. In summary, investing in intellectual capital is the key for life insurers to achieve better performance.