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That's because a finance person drew the lifecycle.). Not the thinking and learning that go into the deliverables where you end up with something demo-able, if not usable.” However, they don't deliver value, have team-based planning, a review/demo, or a retrospective. I said, “You can't use ‘sprints.'
I am not a finance person. If you need to capitalize, talk to your finance people. So, let's assume the team spends a total of 4 hours planning, retrospecting, demoing, all that non-creation time out of the 40 hours the team works. (I I'm not offering financial or legal advice. You can only capitalize the value creation work.
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