Learning Economics is the study of the strategic value of learning, both informal and formal, and its economic impact on an organization or corporation. Learning from our perspective is the continuous development or acquisition of a skill, concept or knowledge in a specific targeted domain or endeavor. We focus on the economic contribution of learning to the business organization value creation process and related economic variables including; rate of return, return on investment, return on equity, sales/employee, product cycle time, income, expenses, assets, liabilities, shareholder equity and other variables identified by research.