In the Harvard Business Review from june 2004 I found the following article: 'Capitalizing on Capabilities' written by Dave Ulrich and Norm Smallwood.
I would like to share it because the content is strongly related to talent development.
'How to Perform a Capabilities Audit A capabilities audit will help you gauge-and ultimately boost-your organization's intangible value. First, select a business unit (plant, division, region, zone, industry).
Talent: We are good at attracting, motivating, and retaining competent and committed people
Learning: We are good at generating and generalizing ideas with impact.