This paper investigates the assetability of human capital and the feasibility of human capital accounting, by using a case of an Indian IT company which offers value information of human capital. Specifically, there are three findings in this study. 　First, under the resource-based view, sustained competitive advantage of human capital is investigated, then, in current Indian IT industry, it is clarified that human capital makes a source of sustained competitive advantage. Second, the assetability of human capital and feasibility of fair value measurements are discussed, and it is clarified that human capital is assetable and fair value measurements is feasible. Third, by analyzing a case of an Indian IT company, this company measures and discloses their human capital in their annual reports, and this company orients on-balancing human capital with brand value.