The findings indicate that even though the companies
are measuring and reporting HR as assets, the systems are
yet not in place for proper accounting for HR costs such as
recruitment, training and development, and their allocation
over the period of their use/tenure in a company and these
continue to be written off in years of occurrence which is
against the basic tenets of HRA and also that of generally
accepted accounting principles (GAAP) which suggest that
all costs should be written off against their period of use in
organization irrespective of their occurrence and payment.