The article focuses on a stochastic model for human resource valuation. Accounting is defined in as the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by users of the information. The boundaries of the set of economic information, which is encompassed by the accounting system, as well as the boundaries of the set of methods that can be employed by the accounting functions, are determined by the generally accepted accounting principles. These principles comprise a filter, whose task it is to distinguish between accountable events. The principles also define acceptable measurement methods for the assignment of figures to accountable events. The accounting filter and measurement methods distinguish between two types of such acquisitions. The first type, which is a transaction, involves a monetary remuneration in advance for the asset's future expected services. The second type of asset acquisition does not comply with the condition of remuneration in advance and therefore is not considered a transaction. At the same time, they suggest methods for producing surrogate measures for the value of human resources.