Pencil pushers might classify them as expenses, but your people really belong on the balance sheet under "Current Assets." That's because they know the data. The challenge is how do you institutionalize this knowledge? Do your subject matter experts and data stewards seem to be powers unto themselves? Are others suffocating from a lack of the right kind of data in the right place at the right time? Your insight into data is incomplete without your insight into the people that manage, consume, and influence data.