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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 analysis

# Turn engineering activity into finance-ready analysis.

[Track capitalized versus expensed work, understand the real cost of engineering initiatives, and generate audit-ready reporting grounded in actual delivery activity.](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)

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Trusted by fast-growing companies around the world

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![](https://framerusercontent.com/images/h71Cxx5XNRzbG2MehCqIfB4U7fs.png?width=112&height=256)

![](https://framerusercontent.com/images/ionZouKGJUi714ZQaqtoeu1Grs.png?width=116&height=256)

![](https://framerusercontent.com/images/YfZGGEysCcvTIMYbcMsh9i5lwFQ.png?width=7497&height=1958)

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Trusted by fast-growing companies around the world

![](https://framerusercontent.com/images/LrmBEKC0Q6CjW5xLnu8RW8kQpQ.png?width=7497&height=1558)

![](https://framerusercontent.com/images/h71Cxx5XNRzbG2MehCqIfB4U7fs.png?width=112&height=256)

![](https://framerusercontent.com/images/ionZouKGJUi714ZQaqtoeu1Grs.png?width=116&height=256)

![](https://framerusercontent.com/images/YfZGGEysCcvTIMYbcMsh9i5lwFQ.png?width=7497&height=1958)

![](https://framerusercontent.com/images/jgGyW1O7xXfMV3i8WPVG6Rcgs4.png?width=4031&height=1165)

## Engineering costs, finally visible

Engineering CapEx reporting

![](https://framerusercontent.com/images/XIi3olz2kG2fjRT5ctZqyuatU.png?width=705&height=540)

![](https://framerusercontent.com/images/XIi3olz2kG2fjRT5ctZqyuatU.png?width=705&height=540)

Capitalize work, automatically

Replace manual tagging and spreadsheets with continuous, evidence-based classification of capitalizable vs expensed engineering work.

Capitalized vs expensed work tracking

Project-level visibility

Engineering activity classification

R&D capitalization compliance

![](https://framerusercontent.com/images/cUDffHxaJ9ps5hW0wivS85Funs.png?width=705&height=540)

![](https://framerusercontent.com/images/cUDffHxaJ9ps5hW0wivS85Funs.png?width=705&height=540)

Audit-ready, out of the box

Generate finance-ready reports backed by real artifacts, commits, PRs, tickets, and delivery activity. Built for consistency and traceability.

Audit-ready reporting

Engineering evidence trails

Finance and compliance visibility

Cost attribution & allocation

![](https://framerusercontent.com/images/Qo78JmQck59RbhO6LLc3QrEJqY.png?width=705&height=540)

![](https://framerusercontent.com/images/Qo78JmQck59RbhO6LLc3QrEJqY.png?width=705&height=540)

Know where the money goes

See how engineering investment distributes across projects, teams, features, and maintenance. Understand where resources are actually being spent.

Project and initiative cost allocation

Maintenance vs innovation breakdown

Team-level investment visibility

Finance-ready reporting

![](https://framerusercontent.com/images/yUsuCKZKBhO2i2YCnjYuTp8uVWA.png?width=705&height=540)

![](https://framerusercontent.com/images/yUsuCKZKBhO2i2YCnjYuTp8uVWA.png?width=705&height=540)

Reports CFOs actually trust

Turn engineering delivery data into structured financial reporting, without requiring engineering teams to change how they work.

CFO-ready reporting

Exportable finance reports

Continuous reporting visibility

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

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)

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

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

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

[AI Transformation

Understand the true impact of AI on engineering performance.](./ai-transformation)

[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 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.

[Let's talk](../book-demo)

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© 2026

[Careers](../careers)

[Blog](../blog)

[Privacy policy](../privacy-policy)

[Cookie policy](../cookie-policy)

[Terms of service](../terms)

[DPA](../dpa)

[LinkedIn](https://www.linkedin.com/company/penseroai/)

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[Security](https://pensero.trust.site/?ph_distinct_id=undefined&ph_session_id=undefined&ph_source=framer_landing)

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© 2026

[Careers](../careers)

[Blog](../blog)

[Privacy policy](../privacy-policy)

[Cookie policy](../cookie-policy)

[Terms of service](../terms)

[DPA](../dpa)

[LinkedIn](https://www.linkedin.com/company/penseroai/)

[Support](../support)

[Security](https://pensero.trust.site/?ph_distinct_id=undefined&ph_session_id=undefined&ph_source=framer_landing)

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