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.
Request Board Briefing →Technical Insolvency Date Simulator
Adjust your engineering parameters to see when tech debt maintenance outpaces new feature velocity.
At a 45% AI code rate, your team will spend over $3.98M next year verifying and fixing debt before feature output collapses.
Questions Boards Should Be Asking
“What is our corporate exposure to un-monitored AI risk and shadow delegation?”
The Board AI Governance Scorecard benchmarks fiduciary duty, SOX 404 agent signing limits, and capital efficiency.
Measure with Board AI Risk Scorecard →“How much of our engineering budget is spent on maintenance vs innovation?”
The Innovation Tax metric measures this. Average is 40-60%. High-performing teams: 20-30%.
Measure with Innovation Tax →“What is our Section 174 tax drag and phantom taxable income liability?”
The CFO R&D Capitalization Audit forensically separates deductible maintenance OpEx from 5-year amortizable R&D.
Measure with CFO Capitalization Audit →“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 and AI boilerplate?”
The Product Debt Index and Negative-Carry Code Auditor translate code entropy into dollar-denominated balance sheet liabilities.
Measure with Negative-Carry Code Auditor →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.
Schedule Board Briefing →