Service Strategy introduces an interesting pair of complementar concepts: Resources and Capabilities.
Straight from the book we have:
Resource: A generic term that includes IT Infrastructure, people, money or anything else that might help to deliver an IT Service. Resources are considered to be Assets of an Organization.
Capability: The ability of an organization, person, Process, Application, Configuration Item or IT Service to carry out an Activity. Capabilities are intangible Assets of an Organization.
People are at the same time a Resource (in the sense that people are frequently instrumental in delivering an IT Service) and a Capability (people carry out Activities…).