I lump them in with anyone that doesn't generate revenue. In other words, the people my output also has to pay for. Bring on the AI.

Speaking of AI, our PM was in my office with me and my boss. He asked if we need to hire another dev. Before I could open my mouth my boss declared that we eliminated that position with AI. I'm about to leave and they don't know it, yet. I was going to suggest hiring the junior dev.