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Re:Alphabet Loses $859M on 'Moonshots' in 2Q 2016 by AnAfrican on Friday July 29, 2016 @10:52AM (#12187189)
it could even get more complicated.

in your example, even if the security-driven development generates value by preventing a hack, it could simply be considered Cost of Goods Sold, or maintenance costs...

In accounting standards, Investment turns into an asset.

-> CCTV system = investment -> security guard = cost

they both generate value by increasing security and the dinstinction is not related to their usefullness for the company.

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