... Or you could walk upstairs and have a conversation with the people doing the copy-writing for the website and companies external magazine, and ask if theyDec 2 9:11 AM 1 of 34View Source--- In firstname.lastname@example.org, "daswartz@..." <daswartz@...> wrote:
>If your accountants have some confused notion thatOr you could walk upstairs and have a conversation with the people doing the copy-writing for the website and companies external magazine, and ask if they are required, under SOX, to measure time spent creating estimates, outlines, gathering feedback, revising, and submitting articles and copy.
>analysis is a "phase", and design is a "phase",
>etc., spend some time with them explaining about
>delivering value in very small increments, and that
>we really do each of those activities each and every day.
They probably aren't. Nor are the graphic artists or marketers.
So my questions would be to push swdev in the direction of being considered creative work.
Just me talkin'
I once worked for a company than banned cigarettes. When I drew the allusion to the coffee machine, a very wise person said "Matt, you might want to stop asking those questions, or they'll take the Coffee machine away ..."
Good points, Mark. AsI said earlier, the accounting profession seems to be 20 years behind in its accounting practices and internal auditing practices forDec 8 7:33 PM 34 of 34View SourceGood points, Mark. AsI said earlier, the accounting profession seems to be 20 years behind in its accounting practices and internal auditing practices for software development.
Date: Tue, 8 Dec 2009 22:46:31 +0000
Subject: [scrumdevelopment] Re: GAAP and Agile
R&D can not be capitalized, but once a product is deemed feasible, all design, development, and testing can be capitalized.
I have a stinking suspicion that your accountants have been led to believe that "analysis" is R&D, and not simply a high-level form of design.
Have you ever read the accounting rules for software development? It's clear that it was written by a group that was convinced that the waterfall model was the only viable one.
For example, software "maintenance" can not be capitalized, when in fact most "maintenance" is actually adding new features to software, which extends its useful life. Software does not break or wear out like a physical item. The same bits will continue to run indefinitely unless the environment changes. When it does change, modifying the software to run in the new environment *is* adding a new capability.
--- In scrumdevelopment@ yahoogroups. com, "extremeprogrammer" <LanceWalton@ ...> wrote:
> --- In scrumdevelopment@ yahoogroups. com, Ron Jeffries <ronjeffries@ > wrote:
> > Hello, extremeprogrammer. On Friday, December 4, 2009, at 2:24:49
> > PM, you wrote:
> > > Criminy! But can you really capitalize 'analysis' differently from
> > > 'design', for example?
> > When did a government or regulator ever care about that?
> That's what I was getting at. If the government and regulators don't care, then why do the accountants or finance department? If they can't use the discrimination between 'analysis', 'design', etc. to gain some tax break or something, then what do they do with the information?
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