User adoption
92%
236 of 257 engineers
12 devs this quarter
AI cost
$4,425
extra spend, quarter to date
25% from last quarter
Token efficiency
4.2k
tokens per delivery point
Defect rate
1.8%
of total delivery
10.6pp improvement
Token efficiency improving every week
↓ 4,218 tokens / pt today vs 10k+ in Nov
NovDecJanFebMarAprMay
Tokens per delivery point
AI spend stays lean as adoption scales
$4,425 total · $101.71 per engineer
NovDecJanFebMarAprMay
Weekly AI usage cost
AI-assisted PRs now drive 82% of delivery
1,859 pts shipped with AI this quarter
NovDecJanFebMarAprMay
PR deliveryOOO lossAI-assisted trend
Defects shrinking as AI usage rises
From 12.4% → 1.8% defect rate since Nov
NovDecJanFebMarAprMay
Defect costBug fixingAI adoption

Trusted by fast-growing companies around the world

Trusted by fast-growing companies around the world

Track capitalizable engineering work automatically

Built with enterprise security and compliance
at its core

Pensero analyzes engineering activity to identify which work qualifies for capitalization versus operational expense. Replace manual tagging and spreadsheet tracking with continuous, evidence-based classification.

Capitalized vs expensed work tracking

Project-level capitalization visibility

Engineering activity classification

feature name

Built with enterprise security and compliance
at its core

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  • Short main bullet point

  • Short main bullet point

  • Short main bullet point

From engineering activity
to finance-ready output

From engineering activity
to finance-ready output

R&D capitalization compliance

Cost attribution & allocation2

Finance-ready reporting

01/04

Generate audit-ready R&D reporting

Produce finance-ready reports backed by real engineering artifacts: commits, pull requests, tickets, and delivery activity. Help finance teams support capitalization with greater consistency and traceability.

Audit-ready reporting

Engineering evidence trails

Finance and compliance visibility

R&D capitalization compliance

Cost attribution & allocation2

Finance-ready reporting

Generate audit-ready R&D reporting

Produce finance-ready reports backed by real engineering artifacts: commits, pull requests, tickets, and delivery activity. Help finance teams support capitalization with greater consistency and traceability.

Audit-ready reporting

Engineering evidence trails

Finance and compliance visibility

One trail, from commit to report

Grounded in real activity

Classification is built from actual commits, pull requests, and tickets, not manual tags.

Continuous, not quarterly

Reporting stays current as work happens, rather than a scramble at close.

No engineering overhead

Finance gets what it needs without asking engineers to change how they work.

Built on strict data boundaries

Your engineering intellectual property stays yours.

We never store raw code or AI prompts

Only explicitly connected items are ever analyzed.

Access is controlled and auditable

Every touchpoint is permissioned and traceable.

Enterprise-grade standards

Designed to meet SOC 2 Type II, aligned to GDPR principles, and supportive of HIPAA requirements.

Work reduced from 70% to 30%, reallocating engineering investment toward strategic initiatives.

Ignasi Vegas

Co-founder & CEO, Cubbo

ClosedLoop delivers four times faster, more engineering output from the same team investment.

Andrew Eye

CEO & Founder, ClosedLoop

Questions finance teams ask

Does Pensero replace our CPA or tax advisor?

Does this support both GAAP capitalization and Section 174 / 174A?

How does Pensero handle domestic vs foreign engineering costs?

How quickly can we start seeing useful data?

See the product in action

See the product in action

See your engineering spend classified automatically

See your engineering spend classified automatically

Get a 20 minute walkthrough of the CapEx and R&E report.

Know what's working, fix what's not, and make better decisions with confidence.