Human Knowledge Capital and the Watt Standard: A Framework for Making the Invisible Inputs of the Advanced Intelligence Economy Visible

Advanced Intelligence depends on two inputs whose contributions are recognised in many contexts but are not consistently connected to the AI services they enable. Collective knowledge is supported by public research, education, scientific infrastructure and intellectual property, yet a common framework for describing the collective knowledge foundation of a particular service remains insufficiently developed. Electricity is metered, certified and reported for facilities and organisations, yet it is not consistently disclosed at the level of a defined AI service. This paper describes the resulting challenge as an accounting gap in the Advanced Intelligence economy. Building on the WAIA White Paper, this paper develops two instruments. Human Knowledge Capital is an analytical category for collective knowledge contributions, refined through a four-layer taxonomy and the concepts of Unattributed Capital and Knowledge Rent. The Watt Standard is a proposed service-level reporting framework that brings together physical electricity consumption, energy-procurement claims and per-service electricity intensity for a defined AI service. The extent to which existing instruments provide these elements in one integrated service-level disclosure remains to be established through systematic comparison with relevant literature, technical standards and reporting practices. The proposed framework's added value must be tested through that comparison and a pilot study. The paper contributes a reporting template—the Watt Record—a staged implementation pathway and a set of testable research questions. It does not claim that collective knowledge has a single measurable price, that energy use measures the value of knowledge, or that recognising a contribution automatically justifies collecting revenue.