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Translate engineering work into business outcomes

Finance

Translate engineering work into business outcomes

AI is now a real share of engineering spend, and you need one number you can put in front of the exec team. LinearB ties AI and engineering cost to delivered work, so the conversation shifts from cost to impact.

Trusted by the teams transforming software delivery

  • SurveyMonkey
  • Peloton
  • Equinix
  • Norwegian Cruise Line
  • Vizio
  • Gainwell
  • BigID
  • Expedia
  • Syngenta
  • Ingka
  • Silicon Labs
  • Astronomer
  • Mitratech
  • Solace

AI moved from side experiment to a real line in the budget

Finance isn't looking to cut AI spend. It wants proof of value, which means treating the budget like a portfolio: fund the teams and tools where AI leverage is proven.
8.1M+
pull requests in LinearB's benchmark, from 4,800+ teams in 42 countries
LinearB 2026 Software Engineering Benchmarks Report

Tie AI spend to delivered work

Cost per effective PR divides total engineering cost, people and AI together, by merged pull requests net of rework. Total value gain turns the change in that cost into one number for the exec team.

Cost per effective PR

What a delivered pull request actually costs, tracked as a trend.

Total value gain

The return on your AI investment over a period, as one figure.

Rework rate guardrail

Confirms lower cost isn't coming at the expense of quality.
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Tie AI spend to delivered work

Capitalize software costs without timesheets

LinearB calculates FTE effort per epic from Git and project activity and flags which work is capitalizable, so finance gets audit-ready capitalization reports without engineers tracking their time.

Effort per epic

FTE effort calculated automatically from the work itself.

Audit-ready reports

Capitalizable status for each epic, ready for your accounting team.
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Capitalize software costs without timesheets

See where engineering time goes

The investment profile breaks engineering effort down across features, bugs, tech debt and infrastructure, so you can see whether spend matches business priorities.

Investment mix

The share of effort going to new value versus maintenance.

By team and initiative

Compare where each team's capacity actually goes.
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See where engineering time goes

The AI ROI dashboard in LinearB

What you'll report on

1.

Total value gain

AI Leverage: the return on AI investment over a period.
2.

Cost per effective PR trend

AI Leverage: what delivered work costs, period over period.
3.

Capitalizable percentage

The share of engineering effort that qualifies for capitalization.
4.

Investment mix

How effort splits across features, bugs, tech debt and infrastructure.

LinearB provides the core of our engineering productivity metrics for the entire organization. Equally critical to our business, LinearB provides estimation and attribution of developer efforts (FTE per feature) allowing us to report on and manage development costs.

Matt Culver
Engineering Chief of Staff, Super.com
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Related use cases

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Engineering Spend

Justify every engineering dollar, including AI
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AI ROI

Turn AI spend into a number your executive team can trust
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See your cost per effective PR and total value gain on your own data.
Your total value gain from AI
Capitalizable effort by epic, without timesheets
Where engineering capacity is going