#1 The Octopus toolbox - 10 year EAL R&D capitalization template

As promised in the newsletter “R&D Expension. Implications and Impact” I am sharing with my suscribers the 10-year R&D capitalization template I use for this type of adjustment.

I have chosen a 10-year depreciation and amortization period as I consider it is the one that can be applied to a variety of tasks: pharmaceuticals development, AI LLMs took 10 years development (judging by DeepMind and OpenAI founding dates) or some of the most popular videogames titles like GTA V or Elder Scrolls saga.