Is Artificial Intelligence a completely new (and underestimated) production factor? Accenture research defines Artificial Intelligence as completely new production factor along labour and capital. Is such notion acceptable by economists?

As far as I understand then every asset of AI - patented algorithms and software, proprietary knowledge bases and data bases - has its owner and therefore those assets can be considered simply as some form of capital and one should not make special conclusions about AI.
My guess is that it is not a new factor of production, but simply a type of total factor productivity. This is because:


factors of production are a stock, which produce services. What is the stock of AI? The stock of labour is easy to calculate. The stock of capital is more complex, but at least all capital goods (even robots) have a market price. As such, the heterogenous capital in an economy can be converted into a unique variable, via prices. Does different AI components have prices? I don't think so.
factors of production are rival goods. A machine cannot be used simultaneously by the same firm. Same for workers. Instead, AI are knowledge, codes, algorithms, which are non-rival.
AI is produced by labour. As such, from a endogenous growth perspective (a lá Romer), resources need to be invested in order to augment the level of AI in the economy.
factors of production get paid. How do you pay an algorithm? Even more, why would you pay an algorithm at all?


Therefore, if I were to model AI, I would do so as part of TFP, and not as a new factor of production. In my view, the report is highlighting is that AI is a different and new component of TFP, one which could revitalise growth.