AI-tool costs join the project record
CodeROI announced expanded software capitalization on November 11, adding AI development costs alongside employee pay in its project records. The company says the feature is available now to its customers in the United States and Canada.
The stated workflow ties costs to engineering activity, builds project-level schedules and produces monthly accounting entries for an accountant to review. CodeROI describes its calculations as deterministic, rather than generative AI estimates. These are the vendor's product claims; this report did not test the calculations or conduct an accounting audit.
Availability, pricing and the history limit
The company says recording begins when a customer connects its engineering systems and does not reconstruct earlier years from memory. Teams assessing the feature therefore need to distinguish newly captured records from any historical work they still have to substantiate.
The public pricing page lists Software Cap Labor at 3% of capitalized spend for US and Canadian customers. It describes company-specific billing conditions and says its calculator is illustrative, not a binding quote. The launch release does not establish that every existing contract receives the expansion without a fee or terms change; the vendor offers a demo for evaluation.
The FASB date is a separate accounting timeline
FASB's September 2025 update, ASU 2025-06, covers internal-use software guidance. Its amendments are generally effective for annual reporting periods beginning after December 15, 2027, with early adoption permitted at the beginning of an annual reporting period. The update does not change the separate external-use software guidance in Subtopic 985-20.
That timeline should not be presented as a newly mandatory November 2026 rule. Recording an AI-tool charge in a product does not by itself establish that the charge qualifies for capitalization or a tax benefit; project facts and the relevant accounting treatment still require review.
