Cost capitalization
Treating part of engineering salaries as an asset for accounting. Some tools estimate it from tickets and commits. This directory records that a vendor says it can, not that the estimate would survive your auditors.
Why it matters to an engineering manager
This is an accounting question that engineering tools now answer with an estimate. The estimate needs finance in the room. It is not a productivity score.
Which tools measure this
Tools tagged Cost capitalization. A tag means the vendor's pages listed it. It does not mean every sub-metric is broken out.