The correct answer is AmortizationValuation of human assets is related to human resource accounting. It is mainly related to human capital. Its basic objective is the effective management of human resources, facility, so that the acquisition, development, to be maintained, consumed and evaluated. Following are the methods for taking valuation of human:Historical Cost Method/Amortization. Replacement cost method. Opportunity Cost Method. Economic value method. Standard Costing MethodNon-monetary methods. Cost-benefit methodAmortization of human assets is also done in the same way to other physical assets. The asset is written off for its useful life. If the asset is prematurely liquidated, the amount thereof will be is charged to the revenue account. Therefore, amortization is the basic method of valuation of human assets.