If agents are building your app, who gets the W-2?
Vercel discusses how autonomous coding agents that can design, build, test, and deploy full-stack features should be treated under accounting standards, noting that agent-performed work meeting GAAP criteria should be capitalized like salaried engineer work.
Autonomous coding agents are not the future. They are already . Agents can now design, build, test, and deploy an entire full-stack feature from front end to back end without a human touching the keyboard. here
The reality is that while this technology has advanced quickly, Generally Accepted Accounting Principles (GAAP) have not traditionally focused on the cost of tools used in development. Under current U.S. GAAP, you can capitalize certain third-party software costs if they are a direct cost of creating software during the application development stage. Historically, though, developer tools were treated as overhead because their cost could not be directly tied to capitalizable work. Under GAAP, work that meets the criteria should be capitalized. When agents perform that work, they should be treated no differently than salaried engineers.
Source: original entry ↗
More from Vercel
Follow Vercel to get its new changes in your feed and email digest.
OpenAI Decisions API now available on AI Gateway
OpenAI's Decisions API is now accessible through Vercel's AI Gateway with an OpenAI-compatible endpoint, enabling decision models to answer typed questions and return probabilities, choices, and scores for routing, triage, and guardrails use cases. Support is available across the OpenAI SDK, AI SDK, HTTP API, and CLI with the latest versions.
Timestamp attributes now supported in Vercel Flags
Vercel Flags now supports timestamp attributes for entities, allowing you to create time-based targeting rules. Use this feature to run limited-time campaigns, show content between specific dates, or target users based on registration date.
Glyph Cluster now available in stealth on AI Gateway
Glyph Cluster, a reasoning model for coding and long-context analysis, is now available as a stealth model on Vercel's AI Gateway for Pro and Enterprise plan teams with purchased AI Gateway credits at no cost during the stealth period. The model supports function calling, streams responses, and can be accessed via AI SDK, OpenAI-compatible APIs, and coding agents.