Can we consider professional emplyee(s) Tangible \\Asset for the Organization?

It is often said that "people are the most valuable asset" in any successful business or organization. But not much on whether this asset is tangible (because people/employees have physical/material existence and can be quantified and counted)  or "intangible"   in terms of their knowledge, skills, experiences, ca[abilities, attitude, maturity, ... etc 

In the balanced scorecard methodology, people/employees.talents are considered part of the intangible assets the same way as organizational excellence, intellectual property, business databases, information systems, professional industry/international certifications ... 

The answer of Mohammad altayeb more than enough

OF COURSE THEY ARE BUT PROBLEM IS THAT YOU HAVE TO ESTABLISH FINE WORKING ENVIROMENT TO TAKE THE BEST RESULTS AND RETAIN THEM.