This article presents a process for valuing a portfolio of learning assets used by line executives across industries to value traditional business assets. Embedded within the context of enterprise risk management, this strategic asset allocation process is presented step by step, providing readers the operational considerations to implement this program within their organization to enhance performance improvement. At the individual initiative level, readers will recognize elements used in developing retrospective return on investments (ROIs) for learning programs. (Contains 2 tables and 6 figures.)