Capital expenditures are easy to calculate, and it's easy to help raising money. As the current economical system is based on debts, it works quite well: if a company knows that productivity output will raise by 15% over the next year if they spend X dollars, it's easy to get investments (investments firms themselves are relying heavily on private credits, which more and more is coming from bank too). With a system based on debts, they care less about the amount spent, than the yield generated.

With investing in people, it's harder to predict.

Industry does it by buying machines, now knowledge-based companies might do it with GPUs or tokens.