Is an employee an asset?

Of course human resources is a valuable Asset

In my view motivated employees are the biggest assets to any organization , specially technical staff.

I know some finance people will not agree with they will say what is the value of those assets ?

But I| would say the best employees value one can quantify by their innovations and hard word to support the company in recession,  value of other assets than employees depreciates and absolute one day but value of good employees always appreciate with experience.

Yes. It's called Human assets

agreed with gentlemen

Yes, a good employee is an asset of any business entity  in popular sense.

Yes, employees are the most valuable asset of any organisation. Their intelligence, skills, expertise and above all dedication and sincerity are the most valuable things. But of-course these are intangible assets. Their value can not be determined to the great precision and therefore can not be presented in a financial statement.

According to  experts in financial management, the true value of these assets can be precisely determined by subtracting net book value of the assets from net realizable market value. Excess of Net Market Value of a firm over it's book value is believed to be due to this hidden asset.

Not materially Aotakiima not downright financially because the employee is not a commodity 

As for the moral good employee and active is the most important institution in the continued

It depends on what you mean by asset. People are not assets like tangible fixed assets such as equipment. People cannot be owned. People do not depreciate. If they are assets, people are intangible assets.

Companies do not own people. So people are defined as intangible assets and investments in developing people are treated as expenses on income statements. There is growing awareness of this disconnect between present day Generally Accepted Accounting Principals (GAAP) and the investments that are driving our economy. Nonetheless, companies are making investments in intangible assets with the intention of building long term economic value.

At first glance, it would seem that your employees are tangible assets. After all, they're standing right there in a physical form. But while it's common for businesses to describe their employees as valuable assets, it's not really the employees -- the flesh-and-blood individuals -- that are the assets. Rather, it's their abilities. When a talented, skilled worker leaves your company, you can't replace her just by bringing in a warm body off the street. You need someone with equivalent abilities. The skill set of your company's workers, more than the workers themselves, is an asset, and since abilities can't be touched, it's an intangible asset.

Employees is an assets who puts his/her efforts to build the organization, improves it, expands it and finally gets retired.  It is the assets like goodwill, if your business is improved its goodwill will increase, its just because of the team of people who did the efforts to deliver the project with their qualification, experience and talent which they utilized, its called an art, money in itself is not a art.

the most valuable asset for any company