That's nuts, since a payroll should never be considered an asset. That's trying to put a material value on software, and doing it based on the salaries of developers is as crazy as valuing it in lines of code.
The value of software could be based on something more realistic, like a percentage of actual revenue, but I suppose tech giants would be against that.
The value of software could be based on something more realistic, like a percentage of actual revenue, but I suppose tech giants would be against that.