[Dylan16807]

Some of the risks are similar, but your "regardless" is bypassing the point.

We can value a real shoe pretty well. But what if we could duplicate all the shoes we built for less than a penny per pair? What would be the value of our inventory?

[tossandthrow]

There are pretty established accounting rules for this.

[Dylan16807]

For valuing digital goods?

Are those rules smarter than looking at the money it took to make? If so please share where I can read more.

If not, then despite being "established" the problem isn't solved.