Software CapEx & R&D Capitalization Analysis | Pensero [Let's talk](../book-demo) [Login](/auth/login/) [Login](/auth/login/) [Let's talk](../book-demo) [Login](/auth/login/) Capitalizable Exceeding 78.1% of total delivery, QTD up 9.8 pts vs prev. period Capitalizable value Exceeding $1.37M attributable salary, QTD +12.3% vs prev. period Total comp tracked $1.76M across 178 engineers, QTD 100% attribution coverage Non-capitalizable Watch $388K operations & maintenance +2.1% vs prev. period Capitalizable share rising every quarter From 62% → 78.1% cap rate since November NovDecJanFebMarAprMay CapitalizableNon-capitalizableCap % trend Where the value goes By work category, QTD Capitalizable · $1.37M New features$862K Improvements$508K Non-capitalizable · $388K KTLO$221K Performance$126K Other$41K Epic % cap Cap. value Multi-tenant SSO integration 100% $168.2K Usage-based billing engine 100% $124.6K Customer onboarding redesign 94% $116.3K API rate limiter & throttling 71% $93.1K Webhook event delivery system 100% $78.8K Employee % cap Cap. value MJ Marcus Johnson 99.1% — SD Sophie Durand 96.9% $12.8K CM Carlos Medina 94.2% $12.6K PS Priya Sharma 93.1% $12.4K BL Bryan Lee 89.5% $11.9K Capex # Turn engineering activity into finance-ready analysis. # Turn engineering activity into finance-ready analysis. # Turn engineering activity into finance-ready analysis. [Track capitalized versus expensed work across humans, assistants and agents. Understand the real cost of every initiative, with audit-ready reporting grounded in actual delivery, not manual tagging.](https://pensero.ai/?hubspotutk=c1f0028b99e7118bf1afb216a605208e&ph_distinct_id=019e8d19-544b-79b6-a444-7bdd504210fa&ph_session_id=019e9203-9740-7404-abba-85717098b081&ph_source=framer_landing#pr1) [Let's talk](../book-demo) Measuring the agentic workforce at fast-growing companies around the world ![](/framerusercontent/images/LrmBEKC0Q6CjW5xLnu8RW8kQpQ.png?width=7497&height=1558) ![](/framerusercontent/images/h71Cxx5XNRzbG2MehCqIfB4U7fs.png?width=112&height=256) ![](/framerusercontent/images/ionZouKGJUi714ZQaqtoeu1Grs.png?width=116&height=256) ![](/framerusercontent/images/YfZGGEysCcvTIMYbcMsh9i5lwFQ.png?width=7497&height=1958) ![](/framerusercontent/images/jgGyW1O7xXfMV3i8WPVG6Rcgs4.png?width=4031&height=1165) Measuring the agentic workforce at fast-growing companies around the world ![](/framerusercontent/images/LrmBEKC0Q6CjW5xLnu8RW8kQpQ.png?width=7497&height=1558) ![](/framerusercontent/images/h71Cxx5XNRzbG2MehCqIfB4U7fs.png?width=112&height=256) ![](/framerusercontent/images/ionZouKGJUi714ZQaqtoeu1Grs.png?width=116&height=256) ![](/framerusercontent/images/YfZGGEysCcvTIMYbcMsh9i5lwFQ.png?width=7497&height=1958) ![](/framerusercontent/images/jgGyW1O7xXfMV3i8WPVG6Rcgs4.png?width=4031&height=1165) ## Engineering costs, finally visible ## Engineering costs, finally visible ## Engineering costs, finally visible Engineering CapEx reporting ![](/framerusercontent/images/XIi3olz2kG2fjRT5ctZqyuatU.png?width=705&height=540) ![](/framerusercontent/images/XIi3olz2kG2fjRT5ctZqyuatU.png?width=705&height=540) Capitalize work, automatically Replace manual tagging and spreadsheets with continuous, evidence-based classification of capitalizable versus expensed work, whether it was delivered by an engineer, an assistant or an agent. Capitalized vs expensed work tracking Project-level visibility Human and agent work classification R&D capitalization compliance ![](/framerusercontent/images/cUDffHxaJ9ps5hW0wivS85Funs.png?width=705&height=540) ![](/framerusercontent/images/cUDffHxaJ9ps5hW0wivS85Funs.png?width=705&height=540) Audit-ready, out of the box Generate finance-ready reports backed by real artifacts, commits, PRs, tickets, delivery activity and agent output. Built for consistency and traceability. Audit-ready reporting Engineering evidence trails Finance and compliance visibility Cost attribution & allocation ![](/framerusercontent/images/Qo78JmQck59RbhO6LLc3QrEJqY.png?width=705&height=540) ![](/framerusercontent/images/Qo78JmQck59RbhO6LLc3QrEJqY.png?width=705&height=540) Know where the money goes See how engineering investment distributes across projects, teams, features and maintenance including what you spend on agents and AI tooling, and what it returned per unit of delivered work. Project and initiative cost allocation Maintenance vs innovation breakdown Human, agent and tooling investment visibility Finance-ready reporting ![](/framerusercontent/images/yUsuCKZKBhO2i2YCnjYuTp8uVWA.png?width=705&height=540) ![](/framerusercontent/images/yUsuCKZKBhO2i2YCnjYuTp8uVWA.png?width=705&height=540) Reports CFOs actually trust Turn delivery data into structured financial reporting, both human and agent, without asking engineering teams to change how they work. CFO-ready reporting Exportable finance reports Continuous reporting visibility "We went from 70% to 30% maintenance — it's where we want it to be." Ignasi Vegas Co-founder & CEO, Cubbo [Read Story](https://pensero.ai/customers/cubbo?utm_source=linkedin&utm_medium=social&utm_campaign=323417278&hubspotutk=e40903bd0b8d5758186f58fdc5d69ab6&ph_distinct_id=019c72b0-8f9f-7931-8af6-7a9b8f92d864&ph_session_id=019f4215-148b-792a-83cd-bd25947c433a&ph_source=framer_landing) "I'll pay for every AI tool you want. What I ask in return is: show me how you're going faster." Andrew Eye CEO & Founder, ClosedLoop [Read Story](https://pensero.ai/customers/closedloop?utm_source=linkedin&utm_medium=social&utm_campaign=323417278&hubspotutk=e40903bd0b8d5758186f58fdc5d69ab6&ph_distinct_id=019c72b0-8f9f-7931-8af6-7a9b8f92d864&ph_session_id=019f4215-148b-792a-83cd-bd25947c433a&ph_source=framer_landing) ## Questions finance teams ask ## Questions finance teams ask ## 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? ## More on Pensero's platform ## More on Pensero's platform ## More on Pensero's platform [Agentic ROI Measure the return on agentic AI spend.](./agentic-roi) [Agentic ROI Measure the return on agentic AI spend.](./agentic-roi) [AI Deployment Understand the true impact of AI on engineering performance.](./ai-deployment) [Delivery Intelligence See how work actually moves across teams and tools.](./delivery-intelligence) [Delivery Intelligence See how work actually moves across teams and tools.](./delivery-intelligence) [Code Quality Track maintainability, defects, and rework over time.](./code-quality) [Code Quality Track maintainability, defects, and rework over time.](./code-quality) [Talent & Benchmarking Benchmark and calibrate engineering performance fairly.](./talent-benchmarking) See the product in action 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. 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