// for CFOs & finance teams
Stop renting.
Start building assets.
Custom software you own outright. Capitalize it on your balance sheet under IFRS or ASPE. Claim up to 35% back through SR&ED tax credits. No monthly SaaS fees, ever.
// 5 business days · branded PDF · hire me, the $4,900 is credited in full · don't, the report is yours to keep
// estimated SaaS spend since Jan 1 — 25-seat company
$0.00$1,000/mo · $40/user · year-to-date
// folks I've worked with
// the accounting case
SaaS is an expense. Custom software is an asset.
IFRS (IAS 38) & ASPE (Section 3064)
Custom software you own meets the criteria for an intangible asset. It is capitalized on your balance sheet and amortized over its useful life — typically 3-7 years.
SR&ED tax credits
The Scientific Research & Experimental Development program offers refundable tax credits of up to 35% for CCPCs. We document the technical narrative as part of every project.
// cumulative P&L expense
The cost gap widens every year
SaaS is a recurring operating expense that compounds with ~5% annual price inflation. Custom software is capitalized and amortized as a non-cash charge. By year 5, the cumulative gap exceeds $50,000.
Cumulative expense recognized on the income statement
Intangible asset on the balance sheet
// how to read these charts+
Chart 1 — P&L impact. SaaS hits the income statement every period; at 25 seats with ~5% annual inflation, cumulative cost reaches $66,308 by year 5. A custom build is capitalized under IAS 38 / Section 3064 and recognized as $2,500/year in non-cash depreciation.
Chart 2 — Balance sheet. The build enters the balance sheet as a $12,500 intangible asset, then depreciates straight-line over 5 years. SaaS subscriptions never appear as assets — they are consumed as paid.
Illustrative only. Assumes 5-year straight-line amortization, 25 SaaS seats starting at $40/mo with 5% annual price escalation. Actual treatment depends on your accounting framework and auditor. This is not financial advice.
// deliverables
What we deliver
BI Dashboards
Custom dashboards around your exact KPIs. Real-time data, no per-seat fees. Yours forever.
Data Warehouses
Centralized, queryable data from every source. BigQuery, PostgreSQL, or Snowflake.
Mathematical Models
Pricing optimization, demand forecasting, survival analysis. Quantitative analytics.
Apps, APIs & More
Automated ETL from any source. Clean, reliable, scheduled. Push data to partners via APIs.
Strategic Analysis
Competitive positioning, unit economics, go-to-market analysis. Actionable deliverables.
SR&ED Documentation
Technical narratives prepared alongside every project. Ready for your SR&ED claim.
“Colin is versatile, rigorous, and a constant source of initiative and innovation. He quickly mastered our complex environment and led his team with professionalism.”
The same build can generate a 35% refundable credit
If your project involves technical uncertainty — novel architecture, custom algorithms, or experimental modeling — it may qualify under Canada's SR&ED program. CCPCs can claim up to 35% back as a refundable investment tax credit. We prepare the technical documentation as part of every engagement.
Read the SR&ED whitepaper →// before you commit the $4,900
How exactly is the $4,900 credited?+
In full. If you hire me for the build, the $4,900 comes off the first invoice — no fine print. If you don't proceed, you keep the report and use it with any dev shop or internal team.
Can this actually be capitalized?+
Yes, under both IFRS (IAS 38) and ASPE (Section 3064). The assessment includes the specific treatment for your situation — amortization schedule, balance sheet impact, and language you can share directly with your auditor.
What if my stack is already SR&ED-documented?+
Even better. We layer on the build scope and confirm what carries over from your existing documentation. No duplicate work — we reuse the technical narrative you've already got.
// honest disclaimer — this isn't for you if:
- ×Your annual SaaS spend is under $5,000 — the savings won't justify a custom build yet.
- ×Your finance team has settled on OpEx predictability as a strategic choice. The audit's recommendation pushes the other way.
Legacy BI Replacement Audit
A detailed comparison of your current BI stack against a custom-built equivalent — 3-year total cost of ownership, IFRS/ASPE capitalization eligibility, SR&ED tax credit potential, and switching risk. You'll have the full picture before committing to anything.
- ✓If you hire me, the $4,900 is credited in full to your build.
