(Kohler's Dictionary for Accountants) HUMAN CAPITAL -Expenses incurred for education and training programs financed by the Federal Government for the benefit of the public and designed to increase or maintain national economic productive capacity.
The Federal Government educated the public for their benefit.
Education and training programs are not financed by the Federal Government.
the grup of people are outdoors
Construction workers are eating sandwiches on their lunch break.
A soldier is shooting civilians.
A hiking tour amount senior citizens.
The town is considered unique because of its bare-bellied slave girls and swashbuckling corsairs.
A girl plays at the playground