it could even get more complicated. in your example, even if the security-driven development generates value by preventing a hack, it could simply be considere

it could even get more complicated. in your example, even if the security-driven development generates value by preventing a hack, it could simply be considered Cost of Goods Sold, or maintenance costs... In accounting standards, Investment turns into an asset. -> CCTV system = investment -> security guard = cost they both generate value by increasing security and the dinstinction is not related to their usefullness for the company.