# Blog

Notes on agile delivery, engineering flow, and the economics of building software.

- 2026-09-19 — [Jira Time Tracking: Why Manual Logging Breaks](/blog/jira-time-tracking) — Jira supports time tracking, engineers hate doing it, and finance can't use the results. Why manual worklogs fail for predictable human reasons — and how capturing time from workflow transitions fixes the problem at the source.
- 2026-06-20 — [What ASU 2025-06 Means for Auditors](/blog/asu-2025-06-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](/blog/asu-2025-06-for-cfos) — 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](/blog/asu-2025-06-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](/blog/asu-2025-06-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](/blog/agile-isnt-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](/blog/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](/blog/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](/blog/mckinsey-three-horizons-model) — 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](/blog/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](/blog/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?](/blog/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.

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