→ Ticket-based
Ticket labels need supporting evidence.
Labels describe planned work. Repository history helps you check what changed when scope shifts or a ticket reopens.
Example: “We just round to 40% CapEx. Always have.”
→Navigara · For finance·CapEx & OpEx
Software CapEx & OpEx
reporting from code.
Build software CapEx and OpEx reports from Git history, without timesheets.
No Jira · No timesheets · No surveys
→How it works
Your git history, turned into an audit-grade ledger in four steps.
01Coding activity
a3f1c20metered billing
e8b9d11webhook retry
7c2aa04historical re-run
b14ff8ebump pg driver
412,901 commits · 7yr depth
02Classification
Navigara
classifier
activity typedevelopment phaselabor hourscost centerlinked project
policy-aligned · auditable
03Accounting policy
versionv2026.04
basisIAS 38 · 350-40 · 985-20
scopeall repos
ruleNEW-FEATURE→CapEx
ruleBUG-FIX→OpEx
ruleOPS→OpEx
your policy overrides
signed · committee-reportable
04Reporting
CapEx 37.3%OpEx 62.7%
Q1 2026$4.2M CapEx
Q4 2025$3.9M CapEx
Q3 2025$3.4M CapEx
CSV · datapack · API
01The problem
Software capitalization reporting needs
traceable evidence.
Every quarter, finance asks engineering which work built new capability and which maintained existing systems, and engineering answers from memory. Software capitalization reporting ties each classification to the commits and policy rule behind it, so a reviewer can follow software CapEx reports back to the code.
→ Survey-based
Memory can leave gaps in a report.
Reconstructing a quarter from memory takes time and can leave gaps. Check reported work against the available commit history.
Example: “I don’t remember what I shipped in March.”
→ Spreadsheet-based
Past periods need preserved records.
A policy change or acquisition can require another view of a past period. Preserve the source records and the rules behind each report.
Example: “Can you re-do Q3 2024 with the new rules? Not really.”
02The product
Review software CapEx and OpEx in one dashboard.
Group software CapEx reports by team, project, or contributor, in estimated hours, FTE, or cost. Export the software capitalization reporting view with its evidence attached.
Reports›CapEx
All ContributorsApr to May 2026Weeks
Group byTeamDisplay as
Export CSVDatapack
CapEx vs OpEx
100%75%50%25%0%
Total hours
CapEx hoursOpEx hours
CapEx vs OpEx over time
100%75%50%25%0%
W14W15W16W17W18W19W20W21W22
CapEx hoursOpEx hours
Breakdown by Team
TeamDevsCapExCapEx hoursOpExOpEx hoursTotal hours%CapEx %
▾Core4.2k7.1k36.8%
Abram Sanderson0.003440.0%
Alex Ross3440.00100.0%
Anthony Kim31.43139.1%
Benjamin Pasero10623830.8%
Christof Marti17417050.6%
▸Platform3.1k3.0k50.8%
▸Growth1.9k1.9k50.0%
03What’s different
How software capitalization reporting works.
01 · AUTOMATED
Every commit, classified automatically.
Software capitalization reporting reads repository history and applies your policy rules to estimated effort. No new timesheets to collect, and every line in your software CapEx reports links to the underlying code.
GitHubGitLabBitbucketSelf-hosted
main · last 6 commitsnavigara-agent
a3f1c20feat(billing): metered usage engineCapEx
e8b9d11fix: stripe webhook retry handlingOpEx
7c2aa04feat(reports): historical re-run supportCapEx
b14ff8echore: bump postgres driver to 16.2OpEx
d92e1b3feat(auth): SAML group syncCapEx
f60a8ccops: rotate kms keys, on-call runbookOpEx
02 · RETROACTIVE
Re-run any quarter, going back years.
Use the Git history you retain to re-run a past reporting period with the policy rules you choose. Compare the revised classifications before your finance team accepts a restatement.
Policy versioningRestate prior periodsM&A reconciliation
Reconstructing CapEx · policy v2026.04live
2019
2020
2021Series B
2022
2023acq. Lumen.io
2024
2025
Quarters reconstructed
28
Commits reclassified
412,901
Variance vs ledger
±1.4%
03 · AUDIT-READY
Software CapEx reports trace back to the code.
Open a figure to inspect the commits and classification rule behind it. Your finance team reviews whether the treatment matches the applicable accounting policy before using the report.
Commit evidencePolicy rulesFinance reviewImmutable logSSO + SCIM
audit-log · Q1 2026 · core team↓ 2,847 events
14:02:11a3f1c20 classified as CapEx · rule NEW-FEATUREaccepted
14:02:09policy v2026.04 applied to repo billing/*policy
13:58:44e8b9d11 reclassified CapEx → OpEx by D. Chenoverride
13:58:44override reason: bug fix, not featurenote
13:54:027c2aa04 classified as CapEx · rule NEW-MODULEaccepted
13:51:18Q1 2026 datapack sealed · sha:b2f1…accepted
04Side by side
Status quo vs. reading the code.
Today · Jira + timesheets
Reports built from what people remember.
- Manual requests to reconstruct engineering work
- Contributor coverage needs checking
- Past reports depend on the records retained
- Supporting evidence assembled separately
- Classifications checked during finance review
Navigara · from code
Reports derived from your repository.
- Repository analysis without manual timesheets
- Every contributor counted, contractors included
- Re-run periods covered by your Git history
- Estimated effort links back to code evidence
- Review the report against your finance records
Software CapEx and OpEx reporting questions.
How does software capitalization reporting work?
Navigara classifies each commit by your policy rules, estimates the effort behind it, and builds the CapEx/OpEx split from there. Software CapEx reports show the code and effort behind every number. Finance signs off on the accounting treatment.
Can software CapEx reports replace all accounting records?
No. Software CapEx reports document repository work. Software capitalization reporting still needs contributor coverage, work done outside Git, and the cost records finance keeps, reconciled before anyone relies on the numbers.
Can software capitalization reporting review a past quarter?
Yes, as far back as your Git history goes. Re-run Q3 2024 under this year’s policy and compare the two software CapEx reports before finance accepts a restatement.
How are software CapEx reports checked?
Click any figure to see the commits and the classification rule behind it. Overrides are logged with a name and a reason. Finance confirms that the software capitalization reporting result matches the applicable policy.
What should finance prepare for software capitalization reporting?
The period, repositories, contributors, and your classification policy. Review a sample of software CapEx reports and list any work or costs outside the connected systems. Eligibility stays an accounting decision; the report supplies the evidence.
Do software CapEx reports require manual timesheets?
No. Navigara estimates effort from repository history. Software capitalization reporting still needs to be reconciled with whatever supporting records your finance team requires.
→Get started
Your CapEx report,
straight from the code.
Bring your policy and one repository. Your finance team sees sample software CapEx reports and the evidence behind the software capitalization reporting, line by line.