Tracking was a challenge for human developers too, yet companies managed it when capitalization mattered.
---
Historically, that has been difficult because the cost of developer tools could not be allocated with this level of precision.
The blind spot is that most accounting teams have not considered developer tool costs in this way because, in the past, they were used across all phases of a project and could not be allocated directly.
The current habit of treating all AI agent costs as overhead is a carryover from a time when tool usage could not be measured and allocated. That era is over.
Comments
---