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1. Velocity-based method

   1. Records completed work.

   2. Work is evaluated based on:

      1. Issue count

      2. Story point estimates

   3. Credit is attributed to the assigned contributors.

2. Investment Hours Method

   1. Tracks the time spent as tickets are actively worked on.

   2. Monitors contributor activity in issue tracking tools or commit actions in code tools.

      1. e.g. Jira and Github

   3. Credits a developer's contributions even if they are not assigned to the issue.

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Overview of the presentation of data

A simple, public example of an Investment Hours R&D Capitalization report

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Describing parent container to facilitate roll up

1. Issues often belong to parent containers which may in term belong to another parent.

   1. e.g. Initiatives contain Epics which contain Issues

2. Including these parents allows for easier roll up of data

Velocity with parent issues

Investment hours with parent issues

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Identifying capitalizable work 

1. Users can indicate work is capitalizable at any level

   1. e.g. If an issue has a capitalizable custom field value of “Yes”

   2. e.g. If an issue is contained in an epic with a capitalizable custom field value of “Yes”

2. Users can use a complex capitalization trigger

   1. e.g. If an issue is contained in an epic with a capitalizable custom field value of “Yes” and that issue is not of the “Spike” type. 

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Describing contributors to facilitate roll up

1. Contributor tags can be included in your report to allow you to group data by team, role or any other characteristic that is

Velocity with parent issues and contributor tagging

Investment hours with parent issues and contributor tagging

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