Singular State https://singular-state.com Advanced technical expertise for feasibility, prototyping and modernization. We build the working pilot and ramp up your team to take it forward. en-US What the accounting boundary does to your architecture https://singular-state.com/articles/accounting-boundary-shapes-architecture/ https://singular-state.com/articles/accounting-boundary-shapes-architecture/ Mon, 07 Sep 2026 00:00:00 +0000 Capitalisation rewards crossing from exploration into development, so the boundary quietly rewards early commitment to a design. An incentive on technical decisions nobody describes as technical. When does a prototype become a capitalisable asset? https://singular-state.com/articles/when-a-prototype-becomes-capitalisable/ https://singular-state.com/articles/when-a-prototype-becomes-capitalisable/ Mon, 07 Sep 2026 00:00:00 +0000 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.