12-Step Agentic Roadmap
The Thesis
Most mid-market businesses are building internal software with AI tools right now — and expensing every dollar. Under GAAP (ASC 350-40), those development costs qualify for capitalization as an intangible asset. Golden Door Asset delivers the 12-week roadmap that plans, builds, and documents AI-powered internal software to capitalization standards — so your company owns a technology asset that sits on the balance sheet and compounds in value over time.
What Your Company Can Capture
Per 50-person mid-market company
Of qualifying internal-use software costs under ASC 350-40
Book Strategy Session
Ready to transition to Agentic Infrastructure?
12-Week Strategic Roadmap
Review the complete sequential cadence from scoping to capitalization-ready deployment.
Strategic Discovery
Identify manual resource planning bottlenecks and secure baseline IT scope.
Knowledge Grounding
Upload historical rules, SOPs, and project sheets to initialize context caching.
Logic Engineering
Build the core React agent loop and define strict structured JSON output templates.
Prototype Deployment
Create a low-code v0/Sheets interface for direct user testing and validation.
API Integration
Connect live endpoints (Jira, Asana, CRM) to Gemini's native tool-calling features.
Trigger-Based Planning
Set up Apps Script automation routines to trigger workload updates automatically based on CRM or Jira state changes.
The "Break-Fix" Crucible
Execute stress tests and implement self-reflection prompts to eliminate planning errors.
Departmental Pilot
Deploy to a champion business unit to measure time savings and gather UI feedback.
Enterprise Governance
Configure role-based access, safety filters, and audit logs for secure multi-tenant usage.
Builder Empowerment
Deliver prompt engineering workshops to train non-technical staff to add custom features.
ROI & Impact Audit
Audit the system's accuracy gains, manual time savings, and operational cost reductions.
Product Launch
Establish an internal champion community and set a recurring monthly improvement cycle.
Strategic Discovery
Key Activities
- •Leadership kickoff to align on roadmap goals
- •Survey manual bottleneck spreadsheet processes
- •Setup AI Studio project & draft initial 'System Instructions'
Required Deliverables
EBITDA & Sourcing ROI Modeler
A step-by-step financial overview mapping baseline spend, sourcing savings, custom AI value, and balance sheet capitalization across all 12 weeks.
Baseline operations before automated auditing and custom AI pipeline deployment. Includes 120 hrs/wk of manual overhead.
Autonomous seat right-sizing and overlapping contract identification reclaims 25% of SaaS vendor waste.
Proprietary AI build capitalized as CAPEX ($45,000 EBITDA protection under ASC 350-40) with compounding long-term value.
| Timeline | Roadmap Focus & Milestone | EBITDA Treatment (ASC 350-40) | Net Annual Savings |
|---|---|---|---|
| Weeks 1–2 | SaaS & Process Auditing Map current software subscriptions, seats, and workflow time. | OPEX Expensed Preliminary Project Stage (FASB guidelines). | — |
| Weeks 3–4 | AI System Architecture Define target integrations and secure C-suite architecture sign-off. | CAPEX Capitalized Application Development Stage begins. | — |
| Weeks 5–8 | Sourcing Audit Deployed Deploy Autonomous Auditor to rightsize SaaS seats & overlap. | CAPEX Capitalized Development hours & asset build capitalized. | +$195k/yr |
| Weeks 9–12 | AI Pipeline Go-Live & Scale Deploy custom agentic pipelines and finalize team training. | Asset Placed in Service Development ends; future maintenance is OPEX. | +$930k/yr |
Current Progress
Steps 1–4: Discovery & Architecture
EBITDA Treatment
Baseline IT Spend
$1,860,000/yr
120 hrs/wk + 1,200 SaaS seats
Auditor Savings
—
Unlocks at Step 5
Custom AI Build
—
Unlocks at Step 9
Net Annual Savings
—
Progresses with steps
ASC 350-40 CAPEX Treatment — The $45,000 custom AI build is capitalized as an intangible asset, protecting current-period EBITDA and amortizing over its useful life.
Software Capitalization (GAAP ASC 350-40)
Under US GAAP accounting standards (specifically ASC 350-40, Internal-Use Software), expenditures incurred during the Application Development Stage of custom software must be capitalized rather than expensed. This includes coding, hardware installation, and testing of custom AI features.
By partnering with Golden Door to engineer proprietary agentic pipelines instead of licensing generic third-party SaaS wrappers, your organization can capitalize the $45,000 development budget. This accounting treatment shields current-period EBITDA from operating expense impacts, depreciating the build costs linearly over its multi-year operational lifetime.
Sourcing Audit Methodology
Traditional vendor management relies on intermittent, retrospective assessments that fail to catch leakage in real time. Compare legacy manual processes with our autonomous agentic pipeline:
- Average 30% license waste goes unmonitored.
- Lag times of 180+ days before identifying overlap.
- Manual billing review prone to oversight and rate discrepancies.
- Continuous seat right-sizing via API usage analysis.
- Immediate warnings of overlapping SaaS feature-sets.
- Real-time invoice scraping and contract SLA cross-checks.
Book Your Strategy Session
Ready to transition from Software 1.0 to Agentic Infrastructure? Submit your info to schedule a systems and sourcing audit with our engineering team.