Software capitalization,
on autopilot.
Dagron pulls work from Jira, Linear, and GitHub continuously, classifies projects under ASC 350-40, IAS 38, or ASU 2025-06 with the reasoning shown — and produces audit-ready reports your finance team can hand straight to the auditor.
Built for the three people who own the answer.
Stop running the year-end scramble
No more reconstructing twelve months of effort from Jira exports the week before audit. Dagron classifies projects continuously and rolls work up the way auditors actually want — Epic-level, not PR-level.
Audit-ready, by default
Every classification carries its own reasoning, evidence, and timestamp. Run dual GAAP + IFRS calculations side-by-side. Export a fully-documented asset register straight to your fixed-asset system.
All contributors counted, fairly
Designers, PMs, and QA contribute to capitalizable work too. Compensation flows from your HRIS — not blended rates, not a spreadsheet — and effort weights account for everyone on the project.
Classification with the work shown.
Every project is evaluated against the active standard. Management authorization, completion probability, and development uncertainty are scored continuously — and every score carries the evidence behind it. When auditors ask “why is this capitalized?”, the answer is one click away.
- Inferred from your planning tool — overridable inline
- Bug fixes during development phase classified correctly (capitalizable)
- Significant Development Uncertainty signals surfaced as warnings, not blockers
- Full audit trail of overrides, with the original AI reasoning preserved
ASU 2025-06 just made every cap policy a live document.
FASB's September 2025 update kills the three-stage model and replaces it with two principles-based criteria — management authorization and probable-to-complete. Every public and private company is revisiting their policy ahead of the December 2027 mandatory date. Spreadsheets that worked under the old stage model don't fit the new framework. Dagron does.
Then: stages
Preliminary → application development → post-implementation. A waterfall framework retrofitted onto agile work — auditors increasingly reject blanket percentages.
Now: principles
Capitalize when management has authorized funding AND completion is probable. Methodology-neutral. Continuous, not annual.
With Dagron
The two criteria are scored automatically against your planning data, with editable evidence inline. SDU signals surface uncertainty before auditors do.
Recover what you built.
Every quarter, qualifying engineering work that should sit on the balance sheet quietly leaves through operating expense. Dagron captures it — at the project level, with the documentation an auditor will accept.
The gold tile is the “captured” affordance — deliberately rare. One project. One asset. One signed-off schedule.
See it on your data.
30 minutes. We'll connect to a sandbox of your planning tool, classify a quarter of work, and show you the asset register you'd hand to your auditor.