Every posting cites its governing paragraph. A position and a citation, not accounting advice.
TokenCapEx

The classifier

Route any instrument through US GAAP and IFRS to a double-entry posting. The classifier stamps the verdict, applies the capitalizable share, amortizes over the term, and hands you a journal entry with citations you can copy straight into your memo. A position and a citation, not accounting advice.

PostingSplit
CapEx / Balance sheet
DrPrepaid compute (asset)
DrSoftware asset (intangible)
CrPrepaid compute (asset)
OpEx / P&L
CrCash

Book the commitment as prepaid at signing, then reclassify the drawn-down capacity used in the application-development stage of an internal-use build to the software asset. The rest hits expense as consumed.

Capitalizable share50 - 60%
CapitalizeExpense
Amortized across the commitment term
Y1
Y2
Y3

How to use it

  1. 01
    Pick the instrument

    Select the spend item you signed, from reserved GPU capacity to rented model access.

  2. 02
    Set framework and purpose

    Choose US GAAP or IFRS, then whether you are building internal-use software, running production inference, or experimenting.

  3. 03
    Enter the commitment term

    Set the committed term so the engine can cap the amortization schedule.

  4. 04
    Read the posting

    The engine writes the double-entry posting, stamps the verdict, shows the capitalizable share and cites the governing paragraphs.

  5. 05
    Copy to memo

    Copy the journal entry, the citations and the reasoning as plain text straight into your accounting position memo.

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