Feels very much like an accounting trick indeed but I get the idea, thanks! Still some questions remain: Why wouldn’t an employee add to the value of a piece o

Feels very much like an accounting trick indeed but I get the idea, thanks! Still some questions remain: Why wouldn’t an employee add to the value of a piece of software? Also why would a contractor paid 10k add 10k to the value of the project and not 0? Or 100k? Would a company having a bigger than avg contractor-to-employee ratio be a red flag? As to be overvaluing their assets?