For Board Members & Directors

Your CTO Speaks Engineering.
You Need Financial Language.

R&D Capital Audits translate technical complexity into board-ready financial metrics. Know the real cost of your technology investment — not the optimistic narrative.

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Questions Boards Should Be Asking

How much of our engineering budget is spent on maintenance?

The Innovation Tax metric measures this. Average is 40-60%. High-performing teams: 20-30%.

Measure with Innovation Tax

When will technical debt make new features impossible?

The Technical Insolvency Date predicts when maintenance load exceeds total capacity. Some companies are already past it.

Measure with Technical Insolvency Date

How productive is our engineering team compared to benchmarks?

APER (Annualized Productive Engineering Revenue) measures revenue generated per engineer. Industry benchmarks available.

Measure with APER

Are our AI features profitable or margin-negative?

AI COGS analysis reveals the variable cost per AI query. Many companies discover their AI features lose money at current margins.

Measure with AI Unit Economics

What is the dollar value of our technical debt?

The Product Debt Index translates engineering debt into dollar-denominated liability with quarterly amortization schedules.

Measure with Product Debt Index
$$$
Debt quantified in dollars, not story points
Q1-Q4
Quarterly reporting cadence for fiduciary oversight
1 Page
Executive summary, not 50-page engineering reports

Board-Ready in 2 Weeks

Full R&D Capital Audit with executive summary, risk assessment, and remediation roadmap. Delivered as a board presentation, not a technical document.

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