Large expenses like laptops could just be treated the same way accounting will treat them: if you spend $2100 on a laptop that's counted as $700 spent now, $700

Large expenses like laptops could just be treated the same way accounting will treat them: if you spend $2100 on a laptop that's counted as $700 spent now, $700 in a year, and $700 the year after. Since you don't have to comply with tax codes for internal budgets you could even allow developers to choose (within reason) which deprecation period to use for each item.