Your company's greatest asset - Employees or Clients?

Without clients we are nothing! We work daily with HR - our name alone, HR SUCCES, tells you that. Just ask others from a HR background "What is your greatest asset?". They always answer "our employees."! And they even smile while saying it! If it is true that employees are their greatest asset then why are they listed as an expense on their books? So, as we said, without clients we are nothing!