This comment suggests that you are trying to support a political point by using obfuscated technical terms you do not understand. "Workers" do not show up on a

This comment suggests that you are trying to support a political point by using obfuscated technical terms you do not understand. "Workers" do not show up on a balance sheet: they are neither an asset not a liability "technically." There may be a payroll liability briefly, though it will then be paid out and taken off the books. Accrued vacation is a liability, which is why we have "unlimited PTO" policies. It is impossible, in double entry bookkeeping, to "increase assets and reduce liabilities." Every asset must be balanced with a liability. That's the fundamental basis of that accounting system. To the extent that we're speaking metaphorically, workers are assets. To the extent that we're speaking technically, it's clear that you tried to apply jargon that you didn't understand to confuse others.