• CapEx or OpEx Through a Lean Lens

    13 days ago - By Business 2 Community

    Does your Finance Department discourage Agile software development because it would all be charged to operational expense?
    I have yet to be involved in an Enterprise Agile Transformation wherein we didn't discuss concerns about how to expense projects that do not have the big upfront phases for documentation and design. The Statement of Position 98-1; Accounting for the Costs of Computer Software Developed or Obtained for Internal Use is based on phase gates not unlike the language used to describe Waterfall software development. This statement of position was published three years prior...
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