Final answer:
In business, an asset is a resource with economic value that is owned or controlled for future benefit. While buildings and financial investments are assets, people are not considered assets as they cannot be owned or controlled in the same way. Therefore, 'People' is the correct answer to what is not considered an asset.
Step-by-step explanation:
The question asks to identify which item from the provided list is not considered an asset. In the context of accounting and business, an asset is a resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide a future benefit. Typical examples of assets include property like buildings and equipment, financial investments, and inventory. While this question may seem similar to a science question from Exercise 1.2.1 about matter and not matter, it is important to address the question from a business perspective. In the field of business, people are not considered to be assets from a balance sheet perspective, as they cannot be owned or controlled in the same manner as property or financial assets. Therefore, the correct answer to the question of what is not considered an asset is B. People.