Blog
Notes on agile delivery, engineering flow, and the economics of building software.
2026-06-20
What ASU 2025-06 Means for Auditors
ASU 2025-06 trades rigid stages for judgment — capitalization now turns on a probability threshold, and auditors have to evaluate management's calls and the evidence behind them.
2026-06-20
What ASU 2025-06 Means for CFOs and Controllers
ASU 2025-06 can lower capitalized software balances and shift expense earlier — with knock-on effects on EBITDA, debt covenants, disclosures, and the metrics your investors watch.
2026-06-20
What ASU 2025-06 Means for SaaS Companies
SaaS development is internal-use software, so ASU 2025-06 hits it head-on — expect more early expensing on novel features, and a higher bar on documenting when capitalization starts.
2026-06-20
What ASU 2025-06 Means for Startups
Startups build unproven things, so ASU 2025-06's uncertainty test often defers capitalization — more early expensing, with effects on burn optics, diligence, and the R&D tax angle.
2026-04-09
Agile Isn't Dead — It Just Grew Up
The word "agile" has become persona non grata in many organizations — but what died wasn't agile, just a bloated, overly prescriptive version of it. The principles didn't fail; they grew up into business agility.
2026-02-17
Why Dependencies Kill Your Deadlines
We suspected dependencies were the silent killer behind missed deadlines, so we put numbers on it across tens of thousands of real work items. The compounding is real — but it's sub-linear and organization-specific, not the coin-flip catastrophe you've heard about.
2025-09-20
Compliance Risks from Manual Software Capitalization Cost Tracking
Plenty of companies still track software-capitalization costs by hand — and every spreadsheet error is a compliance exposure: fines, restatements, lost trust. Here's the case for automating it.
2024-11-28
Understanding the McKinsey Three Horizons Model: A Strategic Guide
The McKinsey Three Horizons Model is a framework for balancing growth across three time frames — the core business today, emerging bets, and long-term possibilities — so you fund the future out of the present instead of being blindsided by it.
2024-11-22
Cost Center vs Profit Center
Cost centers manage expenses; profit centers own revenue and the costs behind it. Knowing the difference — and when to use each — is fundamental to how you structure financial accountability.
2024-11-19
The Need for Financial Accountability in Software Development
Financial accountability in software development means managing the money across a product's lifecycle — estimating, budgeting, allocating, and reporting — so funds are used efficiently and transparently.
2024-11-19
What is DevFinOps?
DevFinOps merges development, finance, and operations into one framework — making cost visible in the workflow so engineering decisions carry their financial weight, in real time.
2024-11-15
R&D Tax Credits for Internal Use Software
R&D tax credits aren't just for breakthrough products — internal-use software you build to run your own business can qualify too. Here's how the credits work, who's eligible, and how to claim them.