Something is getting lost translation here. You can capitalize certain projects of that meet a certain threshold. I can't capitalize something as trivial as changing some colors. The capitalization is based on the expected lifespan of deliverable. Web pages is like 2 years. Bug fixes/maintenance, and project management are not capitalizable and its common to use 80/20. Public companies want to capitalize everything to improve earnings and kick up their stock price but they are kept in check by auditors.

How is this going to change?