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by AnAfrican 3615 days ago
it could even get more complicated.

in your example, even if the security-driven development generates value by preventing a hack, it could simply be considered Cost of Goods Sold, or maintenance costs...

In accounting standards, Investment turns into an asset.

-> CCTV system = investment -> security guard = cost

they both generate value by increasing security and the dinstinction is not related to their usefullness for the company.