Continuous capitalization, not quarter-end chaos
Track software capitalization as work happens. Automatically categorize engineering effort against ASC 350-40 and FRS 102 stages. Be audit-ready every day, not at quarter close.
The end-of-quarter scramble for CapEx data has to stop
Every quarter, engineering managers get pulled into a week-long exercise: retrospectively categorizing work as CapEx or OpEx. They guess at percentages. Finance adjusts the numbers. Auditors question everything.
The result is understated capitalization that leaves money on the table, or overstated capitalization that creates audit risk. Either way, nobody is confident in the numbers.
CapEx attribution that runs itself
Automatic categorization based on project metadata and delivery signals.
Built for compliance, designed for engineers
ASC 350-40 & FRS 102 compliant
Built-in support for both US GAAP and IFRS capitalization standards. Automatically maps engineering work to the correct development stage: preliminary, application development, or post-implementation.
Automated categorization
Flowstate reads project metadata from Jira, Linear, or Azure DevOps and maps work to CapEx or OpEx categories automatically. Engineers never need to fill in timesheets.
PE audit readiness
Every capitalization decision has a full audit trail: who approved it, what data informed it, and when it was recorded. Designed for private equity due diligence and Big Four audit scrutiny.
Continuous, not retrospective
Capitalization data updates as work is delivered, not at the end of the quarter. Finance gets a live view of CapEx vs. OpEx split at any point in time.
The method behind the module
Understanding CapEx vs. OpEx classification is the foundation. Learn the accounting standards and how they apply to modern software development.
Stop guessing at capitalization
Book a demo and see how continuous CapEx tracking replaces the quarterly scramble.