CapEx, OpEx, and Open Source
summary
Research finds that regulatory accounting treats open-source creation as OpEx while capital investments remain on the balance sheet, which lowers reimbursement and therefore discourages TSOs/DSOs from publishing code. Methods include a Linux Foundation–funded literature review, expert interviews and a validation phase. Preliminary results quantify the effect as a small percentage hit to revenue caps that can be locally significant, and propose a checklist of quick wins for OSPOs — for example piggyback on incentivized cost categories — plus three policy routes: encourage, require, or reward open source, each with tradeoffs.
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chapters (14)
- 0:00Introduction and motivation
- 2:54Research project overview
- 4:45Accounting basics and incentives
- 7:15Regulatory framework impact on open source
- 9:24Disincentive for open source creation
- 10:29Impact and limitations of disincentive
- 12:40Internal challenges and firm dynamics
- 13:25Audience Q&A on OPEX and development
- 15:56Addressing accounting ambiguities
- 17:03Resolution strategies overview
- 18:30Quick-win resolutions for OSPOs
- 21:18Changing regulatory frameworks
- 25:43Summary and ongoing work
- 26:06Final Q&A session
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