Enterprise tokenomics: The CFO Playbook for Delivering High-yield AI Capitalization

As AI increasingly handles software development tasks, CFOs face accounting challenges. AI token and infrastructure costs are often expensed, not capitalized, pressuring EBITDA, distorting unit economics, and increasing audit risks as spending grows.

This white paper offers finance and IT leaders a framework to align AI token use with GAAP standards, enhance cost visibility, and link spending to business outcomes. Key insights include:

• Identifying capitalizable AI costs under FASB guidance
• Request-level cost attribution for ROI and audits
• Governance models to prevent margin leakage

Explore strategies to manage AI spend and protect financial performance.