Don't see the point of this article. There are accounting mechanisms that allow to activate money put into IT infrastructure as an asset in the balance sheet,

Don't see the point of this article. There are accounting mechanisms that allow to activate money put into IT infrastructure as an asset in the balance sheet, at least in my cold and dark part of the world. Some IT expenses are indeed cost centres and should be just deducted from the profits immediately. However, other "IT expenses", like creating "back office cost reduction software" and generally IT infrastructure are no different than acquiring some fancy machinery that enhances an industrial process. This also applies to companies whose main revenue model is building software and cloud services.