Life — April 12, 1917 — page 2: what you’re looking at

What you’re looking at

# Analysis This page is primarily **advertising for Prudential Insurance**, using a satirical cartoon to make a business pitch. The cartoon depicts a government auditor meeting with a railroad president. The auditor has meticulously inventoried the company's physical assets—tracks, engines, terminals, franchises—but overlooked employees. The president points out this omission, arguing that after 60 years of development, employees are "the most valuable asset" and would cost millions to replace. The advertisement then pivots to Prudential's pitch: companies should insure their workforce through group insurance policies, like successful competitors already do. The joke satirizes both corporate auditing practices and the emerging business case for employee benefits during the early 20th century. This represents the period when group insurance was becoming a competitive recruiting and retention tool for major employers.