I don't know what accounting scientists might say, or if this has been raised before or not. From my perspective Technology Expenses belong to Investment category in a balance sheet, not Variable Costs (or maybe Operation Expenses).
Accordingly, When selling a factory, or any other production unit, technology must add to it's value, because technology has a price. Now sales price of a factory is only sum of it's building value, inventory and installed machines. If you agree technology is an asset, then the fourth row should be License Value or something like that.
Probably factory sales mechanism is the main problem that devs do not move Technology Purchase to Investment Category, but there must be a way. Please enlighten me if I'm missing something.
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