As artificial intelligence reshapes decision-making across enterprises, the hidden cost is not just operational displacement—it is cognitive erosion. This paper introduces Cognitive Capital as a new strategic asset: the human capacity for interpretation, imagination, and reflective adaptation in AI-integrated environments. Through a five-pillar Cognitive Capital Framework (CCF)—Interpretive Sovereignty, Creative Reasoning, Reflective Adaptation, Ethical-AI Engagement, and Human-AI Feedback Loops—this study offers a practical model for embedding cognitive strength into business strategy, innovation, and governance. It also presents the concept of Rescendence, a paradigm shift that restores human judgment, ethical foresight, and epistemic resilience within algorithmic systems. Real-world applications are explored across HR, customer experience, and strategic foresight. Ultimately, this paper argues that in the race toward automation, the true advantage lies with organizations that design not only for speed, but for meaning. Cognitive Capital is not optional—it is the backbone of interpretive agility and ethical intelligence in the AI age.