The term of art is "capitalized labor." For example, this is from Microsoft's accounting policies:
> Costs incurred internally in researching and developing a computer software product are charged to expense until technological feasibility has been established for the product. Once technological feasibility is established, software costs are capitalized until the product is available for general release to customers.
Then later
> The amortization of these costs is included in cost of revenue over the estimated life of the products.