We are looking into capitalizing our agile development costs - however, we have a few teams with different maturity levels. One team uses time estimations with relative ease, other teams use story points with let's say varying success. I want to avoid disrupting the teams' existing methods as much as possible, therefore I would like to use both story points and time estimates as the basis for the capex/opex ratio.
It's been suggested internally to have the teams input the actual values (in story points or time) after the tasks have been completed, so the ratio wouldn't be based on pure estimates.
However, I'm wondering if basing the ratio on story points for some teams and time estimates for other teams would sit well with Finance and the auditors.
Has anybody implemented some kind of "dual track" capitalization (e.g., with provisions for both estimated time and story points being used)?