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Talent management concept Going forward, disclosures of human capital data will be a mark of organizational efficiency and the effective use of human resources. (SOMMAI/Shutterstock.com)

Tangible assets are readily accessible for investors to evaluate. Intangible assets, however, may be better indicators of a company’s true value.

“What are intangible assets?” said Josh Painter, vice president of strategy and corporate development for Degreed. “They are things like software, intellectual property, business relationships and rights. These are all things that are produced by people, so it is human capital instead of physical capital like machines and industrial equipment.

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