Software capitalization,on autopilot.
Dagron pulls work from your planning tool and Git provider 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 planning-tool exports and commit logs the week before audit. Dagron classifies projects continuously and rolls work up the way auditors actually want — at the Epic or initiative 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 — plus a significant-development-uncertainty (SDU) gate that forces expense recognition even when both criteria are met. 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 — and only if no significant development uncertainty remains. Methodology-neutral. Continuous, not annual.
With Dagron
The two criteria plus the SDU check are scored automatically against your planning data, with editable evidence inline. SDU signals surface uncertainty before auditors do.
What ends up on the balance sheet.
One project, one asset. Each row is a capitalizable project with its cost basis, capitalization start date, and useful life attached — the file your auditor opens at year-end. Reasoning, signals, and the full change history sit one click behind every row.
- Project-level granularity, not PR-level micro-assets
- Amortization schedules generated automatically
- Direct CSV export to your fixed-asset system
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.