Software capitalization from your code, under your accounting policy. Audit-defensible splits under IAS 38, ASC 350-40, and 985-20, classified at commit time, re-classifiable across any prior period without a single timesheet.
No Jira · No timesheets · No survey forms
Your git history, turned into an audit-grade ledger in four steps.
Finance asks engineering for a CapEx split. Engineering asks JIRA. JIRA returns tickets that are proxied, partial, and gamed. The number ships anyway. Three quarters later, when an external auditor asks how the split was derived, nobody can produce evidence.
Story points are negotiation tools, not ledgers. Labels drift, tickets get reopened, and scope shifts mid-sprint. The CapEx percentage a controller signs off on rests on text fields that, alone, rarely qualify as primary support to an auditor.
Quarterly self-reports are best-effort recollections — a management estimate, not a measurement. They burn engineering days each close, miss contractors entirely, and produce splits that vary materially depending on who is asked and when. The output is unauditable.
When FP&A needs to restate prior periods for a new capitalization policy, an acquisition, or an IRC Section 41 R&D credit study under IRS examination standards, the work starts from scratch. A spreadsheet has no rewind button. The cost is weeks of finance time and a number that still cannot be defended.
Group by team, project, contributor, or capitalization policy. Toggle hours, FTE, or fully-loaded cost. Export the exact figures your auditor will see, plugged into your financial reporting process with a full evidence trail.
Navigara reads the repository directly: code paths, refactor patterns, file ownership, dependency graphs, and the estimated complexity of each task. Every unit of work is classified the moment it lands, so the split reflects real engineering effort rather than commit count. No timesheets, no surveys, no ticket hygiene.
Because the source of truth is your git history rather than a snapshot of someone's timesheet, you can apply today's capitalization policy to last year, the year before, or the year of an acquisition. Restate, reconcile, and defend prior periods on demand, with full evidence intact.
Each cell in the report drills down to the commits, files, and policy rule that classified them. When your auditor asks why a line item is CapEx, the answer is a diff and a signed policy version. Built for the new ASC 350-40: ASU 2025-06 replaces stage-gates with a principles-based threshold, and Navigara reports against either basis. SOC 2 Type 2 covers data security today; SOC 1 Type 2 (on roadmap) will cover your ICFR-relevant controls.
30-minute walkthrough with our team. Bring your policy manual and a repository. By the end of the call, you will have a real CapEx report derived from your own commits under your own policy.