[barmstrong]

Sort of - if he hired an employee to develop it, then it'd be a cost but I don't think his time really counts here.

Opportunity cost? Sure. When reporting it to the IRS so they can get social security from what an equivalent employee would have cost? Yes. But I think most entrepreneurs would call that profit...and not count their own time (especially if it's nights/weekends).

[shaunfs]

Unfortunately if I counted my time I would be in the hole about 4-6k right now.

[pbhjpbhj]

If you're considering this work/business then you count your time.

[anamax]

> Sort of - if he hired an employee to develop it, then it'd be a cost but I don't think his time really counts here.

Time counts if he eats, has living expensese, has a finite lifetime, etc.