Along the same lines as the Impact metric in DX4, I've been thinking about how our engineering team can look at capitalization as a health metric (aside from its core accounting purpose). I've come around to the idea that the eligibility rules for capitalization more or less describe what it means to build software that actually provides long term value, and that if your engineering team struggles to find work that meets the criteria, you're probably too focused on short term goals. The challenge with capitalization is that you have to make sure your rubric is compatible with an incremental approach, but broadly it feels like the job of engineering should be to create new capital assets for the business. There are also some nice benefits here in terms of goal alignment with the finance department.
Along the same lines as the Impact metric in DX4, I've been thinking about how our engineering team can look at capitalization as a health metric (aside from its core accounting purpose). I've come around to the idea that the eligibility rules for capitalization more or less describe what it means to build software that actually provides long term value, and that if your engineering team struggles to find work that meets the criteria, you're probably too focused on short term goals. The challenge with capitalization is that you have to make sure your rubric is compatible with an incremental approach, but broadly it feels like the job of engineering should be to create new capital assets for the business. There are also some nice benefits here in terms of goal alignment with the finance department.