SplitPrompt registry
Prompt registry and prompt artifacts
The posting
A prompt registry splits between a capitalizable asset and a period cost. Building the registry platform and its tooling in the development stage is internal-use software, capitalized ASC 350-40-25. Ongoing prompt authoring, tuning and curation is maintenance, expensed as incurred. The dividing line is platform build versus recurring content work.
The split
- Registry platform, versioning, access controls and evaluation hooks built in the development window: capitalize.
- Writing, tuning and maintaining individual prompts on an ongoing basis: expense.
- A subscribed prompt-management SaaS: a service contract, expensed, with only distinct implementation costs capitalizable ASU 2018-15.
Illustrative capitalizable share40 - 60%
CapitalizeExpense
Posts to
Primary sources
Ledger current as of 2026-07-24. A position and a citation, not accounting advice. See how we cite.