Mind the GAAP: A Playbook for Agile Accounting
summary
Argues that most agile labor between two clear bright lines is capitalizable under GAAP (SOP 98‑1 / ASC 350‑40) with few exceptions (training, leave), so recalculating capitalization can turn a $50M R&D spend that yields $100M revenue into $90M profit instead of $50M. Prescribes a practical playbook: design the test first, simple decision‑tree rules (actual code provided), control points at release trains/devops, and co‑created policies with finance, technical accountants and auditors to create defensible, auditable capitalization.
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chapters (13)
- 0:00Intro
- 1:07Why a Playbook on Agile Accounting & Capitalization?
- 8:40Reality Check #2: No need to track hourly tasks
- 10:27Agile Accounting & Capitalization Playbook
- 13:59Start with "why"
- 16:09Apply Lean Systems Thinking
- 18:24Design the Test First
- 18:56Discover Simple Rules
- 19:36Co-Create Your Solution
- 20:08Share Knowledge & Empower Your People
- 21:40The Agile Triangle
- 24:28Here's the help I'm looking for
- 25:43Useful References
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