What the CFO needs
A defensible band per material asset, the recognition decision behind it, the disclosure exposure it creates, and the controls that keep it auditable quarter over quarter.
Recognition vs. measurement
Recognition is a gate; measurement is a method. EARM separates them so the CFO can hold the line on disclosure while measurement evolves.
Capital-readiness path
A clean band feeds directly into warranty schedules, insurance posture, and lender collateral profiles. The brief survives Q&A because the evidence binder travels with it.
Questions buyers actually ask.
No. KRYOS produces decision-grade economic analysis. Accounting recognition decisions remain with the entity's auditors and standards-setters.
Only if the entity chooses to recognize. Many CFOs use the band internally for capital allocation without changing external disclosure.
It can inform one. Final impairment conclusions sit with the auditors.
Directly. AI spend is largely committed against unvalued data; the CFO line typically pairs with the AI-native valuation line.