simne parent
Could you provide examples of such sane places?
Wages are operational expenses in Poland for most cases - there are few (rare) exceptions where portions of wages might be considered part of increase in value of "material item" and thus fall under amortization rules - however those are minority and the general rules are that worker's wages are operational expenses (as wages paid to worker do not translate directly into capital wealth of the company).
Do you have any examples, which are closer to G7 level?
I respect achievements of Poland, but at the moment, we should consider it as young country, and for such countries science don't have evidences that they will continue their success after nearest 5-10 years.
For young countries, unfortunately, very typical, to make few brave steps, and then pause development for indefinitely long time. Even possible few reverse steps.
So, Poland success, is sure hard work, but from scientific view, it is not supported by strong foundations and should be considered as fortune.
United Kingdom for example.
I just used the place I was most well versed in.
Hmm, UK is good place for doing business. But their regulation environment very special, and built hundreds years, so I'm not sure, we could think about this separate issue, without others parts of their env.
To put it bluntly - treating workers wages as capital investment is the exception, not the norm, and even when done usually involves only portion of them and in very special way, as an exception (I've seen a case where tax collector considered employees who installed a system to have done "improvements" to it, and thus increased its value, and that increase had to be estimated and based on it and time spent by workers on it, their wages appropriately amortized in portion).
It's not normal to consider salaries fully to be capital expenditure.