When does a prototype become a capitalisable asset?
IFRS and US GAAP draw the line differently, neither draws it at the word prototype, and the US test is changing. Costs expensed before the criteria are met are not reinstated.
5 min read
Singular State / Perspectives
Perspectives
Practical thinking on what to build, how to make it work, and what it takes to own it.
When an Excel workbook is a production application
Recognizing the code, dependencies, and operating responsibilities inside a business workbook.
3 min read
When code generation accelerates, acceptance can set the schedule
A conditional shift from implementation throughput to evidence and decision capacity as the limiting stage.
3 min read
When is an application actually decommissioned?
Decommissioning removes active execution after required consumers and historical access have been resolved. A quiet monitoring window is bounded evidence.
4 min read
Where Oracle Forms business logic ends and an API begins
Recovering Forms event logic and execution context before exposing database operations through an API.
3 min read
Which assumption would reverse the modernization decision?
Using sensitivity analysis to expose fragile assumptions and choose the next useful investigation.
3 min read
Who checks the expected result in an AI-generated test?
Evaluating generated assertions through independent examples, approved baselines, and meaningful fault detection.
3 min read
Who owns the embeddings?
Indexes, embeddings, logs and fine-tuning corpora are created during the engagement and left out of the contract that governs it. Possession, ownership, licensed use and portability are four separate answers.
5 min read
Why matching row counts cannot validate a data migration
Matching row counts establish quantity, not identity, meaning, or readiness for new writes. Migration validation checks an explicit transformation contract and accounts for what remains untested.
5 min read
Writing for retrieval changes which claims survive
When the primary reader chunks and recombines the text, prose style is discarded and structure is not. A constraint on argument construction rather than on formatting.
5 min read