Project Labor Cost Accounting for Agile Projects
summary
Claims a practical accounting rule that turns project labor from ambiguous overhead into auditable capital by enforcing two clear bright lines: costs before feasibility are expensed, costs after the team assembles and enters design storming can be capitalized, and costs after production deployment revert to expense. Uses a simple decision tree, mental models (Ladders of Inference), and deploy-time bundling or an algorithm for shared services instead of per-hour tracking. Outcome: consistent, defensible capex policy that reduces over-expensing and eases enterprise Agile adoption.
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chapters (7)
- 0:00Start
- 2:00What Are the Guidelines?
- 6:23Agile Development Life Cycle
- 8:07And When within the project do we capitalize?
- 20:08When can project labor be capitalized?
- 23:59Simple Rules
- 24:33Development Stage
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