makura retweeted
May 31
Umbrel Pro に移行を進めており、Google Driveに続き、10年ほど使ったApple Musicを解約しました
1080円*12 months*10 years(UsefulLife)=129,600円の節約
今の所の節約金額：
Google Drive 34,800円
Apple Music 129,600円
トータル 164,400円
May 11
先日のリバタリマン・ラジオ生放送をポッドキャストにアップしました
Umbrel Proを導入してから容量を増やしていたGoogle Driveを一つ解約しました
290円*12 months*10 years(UsefulLife)=34,800円の節約
fountain.fm/episode/e9LyjieD…
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May 15
Think about how many companies globally carry capitalised software development costs on their balance sheets.
Every #SaaS business that capitalises under IAS 38 or ASC 350. Atlassian. Wisetech. TechnologyOne. ServiceNow. Salesforce. SAP.
Thousands of listed technology companies across every exchange in the world.
Every one of them has a gross capitalised software balance built at historical labour rates and historical productivity assumptions, costs accumulated over years, of what AI can build in weeks or months.
Every one of them has an auditor who is now, or will soon be required to assess whether significant changes in the market constitute an impairment indicator for those assets.
Every one of them has a useful life assumption that was set before AI coding tools compressed development timelines by 40-75%.
Almost none of them have disclosed what that productivity improvement actually means for the asset sitting on their balance sheet.
Now apply the same question to every other software company on every other exchange.
What is the gross capitalised software balance? What productivity improvement has the company disclosed from AI tools? What is the implied replacement cost at that productivity improvement? What does the auditor's KAM language say about whether the market change indicator was specifically assessed?
Every technology company that has been capitalising development costs at historical rates while AI tools quietly made those historical rates obsolete.
Most of the market has not noticed yet.
$XRO.AX $WTC.AX $TNE.AX $TEAM $NOW $CRM $SAP $INTU $MSFT $ORCL $ADBE $WDAY $HUBS $ZM $SNOW $MDB $DDOG $GTLB $CFLT $BILL
#CapitalisedSoftware #IAS38 #ASC350 #SoftwareImpairment #AIProductivity #UsefulLife #FairValue #ValueInUse #IAS36 #TechAccounting #ForensicAccounting #SaaSAccounting #AIDisruption #BalanceSheet #AuditRisk #KeyAuditMatter #ASU202506 #IFRS #TechInvesting #ASX #XRO #Xero #SaaS #AIAccounting #ReplacementCost #AccountingStandards #CapitalisationRate
May 15
Xero $XRO.AX has NZ$720.9m of software sitting on its balance sheet. Built at historical labour rates. Historical productivity.
Their own annual report says AI tools let them rebuild a product that took 6 months in 10 weeks. That is a 75% productivity improvement.
Apply that to the NZ$720.9m and the replacement cost of the same software today is NZ$180m. Implied writedown: NZ$541m.
But here is the thing. That writedown does not happen. Not today. Not under the accounting standards. NZ IAS 36 uses the higher of replacement cost and value in use.
Value in use is the discounted cash flows from 4.92 million customers paying NZ$51 a month. That DCF is approximately NZ$4.4 billion. Against a book value of NZ$720.9m. The cash flows bury the replacement cost argument completely.
For the asset to actually be impaired on a value in use basis, Xero would need to lose 1.2 to 1.5 million customers. That does not happen overnight.
So there is no writedown today. The accounting is technically correct. The risk is not a writedown. It is useful life compression.
Xero amortises capitalised software over 3 to 7.5 years. That assumption was made when the relevant question was how long before a competitor could build something better.
Digits built a competing general ledger in less time than Xero spends capitalising development costs in a single year. Pennylane built a profitable USD$115m ARR business from scratch in five years.
If AI-native architecture makes existing software architecturally obsolete faster than the amortisation schedule assumes and the evidence suggests it does the useful life needs shortening. Not impairment. Just faster amortisation.
Shorten the useful life to 3 years across the portfolio. The incremental annual P&L charge is NZ$103m.
Against true distributable FCF of NZ$277m. That is 37% of distributable earnings consumed by accelerated amortisation. The key is whether the useful life assumptions still hold at the next audit.
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May 11
先日のリバタリマン・ラジオ生放送をポッドキャストにアップしました
Umbrel Proを導入してから容量を増やしていたGoogle Driveを一つ解約しました
290円*12 months*10 years(UsefulLife)=34,800円の節約
fountain.fm/episode/e9LyjieD…
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4,283
Mar 4
Everything life hands us, the pulls, the gifts, the setbacks are raw materials. We get to decide whether to use it to build something stronger (wisdom, character, purpose) or misuse it (to create bitterness, excuses, self-destruction).
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UsefulLife #IranIsraelWar Moments #wisdom Positive Bigpicture United State Unitedkingdom Canada
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6 Jul 2025
Dr cash Cr life
Only one hundred usefullife
We amortize
and then what remain?
Regret? Score? Staled bread?
in our life shorter than time
it takes for space to blink and
what's so fun about it?
Still planting apple trees
It maybe looks funny awkward ridiculous
Don't you think so
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16 Nov 2024
Living a Useful Life
#lifetime #lifelessons #quotesaboutlife #lifequotes #motivationalquotes #dogooddeeds #advice #lifetips #beforeitstoolate #ppportunity #lastchance #usefullife
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13 Nov 2023
@LevelUp_eu has successfully demonstrated the feasibility of extending the #usefullife of large industrial equipment, implementing #circulareconomy principles in #manufacturing impacting #material #efficiency and maximising return of investment for the enterprises.✅
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29 Sep 2023
📣@LevelUp_eu is about to end and we have celebrated its #final #conference❗️
👉The attendees shared the last insights and discussions about the project and its #protocols and #strategies for extending the #usefullife of major capital #investments and large #industrialequipment.
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1 Aug 2023
💥@LevelUp_EU is arriving to its end after almost 4 years of work, and more than 30 partners, to extend the #usefullife of major capital investments and large #industrialequipment 💪 🏆
📣2 big updates of this project led by #aimenct... 👇
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2 Jul 2022
Say ... Do not be silent ! Getting carried away with that feeling is empty, the rest is inconsequential. #goodnight #HealthyLiving #usefullife
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24 Feb 2022
ブログ開設して約3週間Google AdSense合格しました!!
これからたくさんの方に役に立てる内容を発信出来たらと思います!!
#usefullifeブログ
#usefullife
#ブログ
#ブログ初心者
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18 Feb 2022
Someone wants to deprive you of a useful life. But you might not even realize it. Here's what I learned from bison. #americanbison #bison #usefullife #devos #devo #devotional #selfcare #britishcolumbia anitaojeda.com/who-wants-to-…
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29 Jan 2021
From #Modernise to #ReassemblyandTesting these are the 10 #circularprotocols of @LevelUp_eu🙌
👉The protocols describe the actions that should be executed to extend the #usefulLife of #majorcapitalinvestments and #LargeIndustrialEquipment in industrial companies⚙✔
#h2020
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4 Oct 2020
There's going to be a standard to #govern, standardise and #control the manufacture and use of #bio-degradable plastics (invention by Polymateria), which will have a "recycle-by" date to indicate the #usefullife and controls on the output. #circulareconomy bit.ly/33tb7JW
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29 Jun 2020
@coreinno2016 is leading the #innovationsmanagement activities and predicts the remaining #usefullife for the components in @z_bre4k project. Find out what this project is about in the following video 👇 and stay up-to-date with new #predictivemaintenance solutions⚙
🙌Z BRE4K presentation 📽️#Video🎞️is online!🙌
Have a look at it and discover more on @z_bre4k #PredictiveMaintenance solutions!
youtu.be/k1aZKtPpADQ
@EFFRA_Live @EU_Commission @FoF_EU
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25 May 2019
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8 Oct 2018
My mission here is not merely to survive, but to thrive; and to do so with some passion, some compassion, some humor and some style #UsefulLife #FulfillSurvivor #NewProfilePic #RevoteOrRevolt
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8 Oct 2017
listening to this type of music lifts us we feel empowered 2 renew our missions 2 live a #usefullife youtu.be/yw8IjaRV9RE @nilerodgers
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22 Feb 2017
Avarage pulak : ARR = Total CF - Depreciation / Useful life. Depr = Initial invs - scrap value/ usefullife. ACF = Total cashflow/ usefullife
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