The company used the developer that year and made the profit that year. It doesn't make sense to me why they would they have to expense it over 5 years.
It's not like the developer is a plumber, where the company gets paid per toilet they can replace in a year. The IP that the developer developed is an asset that will keep earning a return in ensuing years; in every other field of business, yearly depreciation is how you account for the cost of your assets.
No, DevOps/SRE salaries are considered COGS (cost of goods and services) so they’re accounted for the same as a cloud hosting bill–i.e. _not_ a capital investment
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