The lack of an oxford comma in the title was enabling me to hope that the article would be about tech companies' managers measuring their standard accounting in

The lack of an oxford comma in the title was enabling me to hope that the article would be about tech companies' managers measuring their standard accounting in terms of a commoditised 'computer scientists' unit - like if we have 'x' number of computer scientists, we are worth 'y' much. We can credit & debit the number of 'computer scientists' in our org to account for IT buildouts, like a new LLM or ETL system. Training an LLM costs 'z' computer scientists (maybe in person-year format - i.e. 'CS-years'). Really interested in when computer scientists are loaned, what form of interest is paid out on them =) --- </MBAmusing>