Widely recognized as the “father of modern economics,” Adam Smith’s seminal book, “The Wealth of Nations,” included both tangible assets (machines, buildings, and land) and humans as essential wealth-generating resources. Our present high-technology industries are eager to invest in and protect their tangible assets (such as computer networks), but the modern accountancy paradigm forces the view of an employee as merely a cost. Humans are indeed primary assets, and this article provides guidance in assessing, utilizing, and enhancing their value.