jrdnh

Thanks for reading the article! Responding to what orcaset adds, it lets users define line items than can be composed fluently and safely with strong type annotations. It also adds dependency tracing, memoization, and an iterative solver for cyclic dependencies.

Working on better documentation, the compositional form is probably easier to understand than then decorator. `Cell` might be a bad name as well. It doesn't map 1:1 to a spreadsheet cell, it just lifts a value into a wrapped object that the effect handler can work with.

The IRS provided incrementally helpful guidance on the types of costs that must be capitalized in September. The capitalization requirements are generally more restrictive than GAAP where only ~30% of costs are capitalized for book purposes at many companies. There are some types of software development that are outside the scope of 174 though such as UI changes that don't add new capabilities.

https://www.irs.gov/pub/irs-drop/n-23-63.pdf

...and why you probably shouldn't

Simple walkthrough for making third party Python types fully compatible with Pydantic for validation, serialization, and schema generation.