Dickeson--Understanding Knowledge Workers

Perhaps your first response to this exercise is: "Good heavens! Knowledge workers are the engines of the printing industry. It really isn't a hardware business." (Isn't it ironic that on the company balance sheet, knowledge workers are valued at zero? That's because general ledger accounting is tracking ownership of assets. Since you don't "own" knowledge workers—the engines that drive the business, the primary assets of the business—you assign no value to them.)