This document discusses connecting data between SharePoint, Tableau, and IBM BPM. It provides concepts and examples for extracting data from SharePoint into Tableau using a data extract utility. It also discusses capturing production data like story points and weighted hours to calculate costs. Finally, it addresses treating certain digital assets like portals and applications as capital expenditures to be depreciated over multiple years for accounting purposes.

1. Rough-cut Connect
Connectivity between IBM BPM UTIILTY, SHAREPOINT and TABLEAU
(not a definitive VIEW shown as concept only)
Concept by Jean Marshall
July 18, 2019
SharePoint
SPRINT data
Time and Rate
Data
Data Extract Utility
TABLEAU
Also Included:
Portal Asset Cost and
Financial Equity Analysis
from XYZ FINANCIALS
Over $2 billion in
unrecorded digital assets
Labor Extended by Jean Marshall
November 27, 2019
1Revised JM 1/5/2020

2. SharePoint>TABLEAU>IBM BPM CONNECT
In order to obtain the correct
dashboard concept the data has
to be articulated in the fields
even from alternate sources
such as data entry, rate or time
based utilizations and sprint
2

3. SharePoint List Creation
• Create the List from the Database for Tableau
• Data is derived for the underlying strength of the
Dashboard
• Course also shows utilizing external data
• Azure connectivity is sponsored
• Tableau shows connects
TABLEAU
SHAREPOINT
Extracted from a SharePoint Course and a Tableau Knowledge base
3

4. IBM BPM
>DATA
EXTRACT
https://www.ibm.com/support/knowledgecenter/en/SSZLC2_8.0.0/co
m.ibm.commerce.data.doc/concepts/cmldataextractutilityover.htm
4

5. Costed Sprint Level Reporting
Brij Consulting, LLC
July 18, 2019 5

6. DASHBOARD
DESIGN
https://www.tableau.com/sites/d
efault/files/whitepapers/designin
g-efficient-workbooks-v10.0.pdf
6

7. Portal Asset Investment Cost
We believe that Portal Asset Cost
is an important financial
construction and should be
booked as a Leasehold
Improvement as part of the Bank’s
Financial Statement, in order to
replace Brick and Mortar Bank
Assets… see next slide
Figures on this slide do not correspond
to case example following
7

8. XYZ INTERPOLATION from FINANCIALS
Equity Loss interpolation from XYZ FINANCIAL STATEMENT
8
S&P reports this as a UNIVERSAL PROBLEM

9. GAAP
REQUIREMENT
• Section 3350: Internal-use Software
[U.S. GAAP before the Codification]
350-40 Internal-use software
AICPA SOP 98-1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use
1. Three stages to develop software
(1) Preliminary project stage
(2) Application development stage
(3) Post-implementation/operation stage
2. Preliminary project stage
--> Costs are expensed as incurred
3. Application development stage
--> Costs to develop internal-use software
--> during the application development stage
--> are capitalized
4. Post-implementation/operation stage
--> Costs are expensed as incurred
5. Upgrades and enhancements to software
--> Costs may be capitalized
--> if "additional functionality" is added
6. Capitalized software costs
--> are amortized on a "straight line" basis
--> over the estimated useful life
and
--> should be reviewed for impairment
Capitalization of
revenue producing
portal assets
(leasehold
improvement)
9

10. PRODUCTION DATA
10
Production Data has a unique quality of being weighted by the means of the factory or facility burden
It is not merely the matter of applying the hours x labor rate but it is weighted hours along the critical
path x labor rate x burden rate
Product metrics have to include the facility cost and the frame application (this is why the story points
should be included in product cost.)
Ultimately the Production if it can be carried at the level of an asset bears up the burden that is not being
sold at a margin, by increasing the internal margin of the company. This builds the equity relationship.

11. Weighted
Product Time
includes Story
Points of all
Directs
The direct rate
is the hands on
labor +
contractors
Split
between
upgrade and
maintenance
The use of a one individual table is pointing to
the econometric standard product
Each individual direct rate needs to be applied to each
individual product outcome (not as shown)
11

12. Burden Rate Applied
12

13. Units Delivered
GAAP BASIS DIALOGUE
The Reason for suggesting this example of unit reporting on Sprint Costs is to
evaluate the Invested Value of Portal Assets being developed and to attempt a
depiction of the kind of information required; This is likened to a Production
Asset in a Kanban Manufacturing Environment.
Completed
Delivery ?
WIP
Portal
Assets
Metrics
Y
N
13
Digital
Forms
L-T Inventory
on Revenue
Items for
External Facing
Applications

14. Burden Calculation
• The Burden Calculation related to
production includes all costs necessary to
the satisfactory delivery of the production
to its portal operation ready state.
• Another type of burden is the Asset burden
against the cost of maintenance including
amortization. In our broad example both
happen to be equal. Lifting the capital cost
of portal assets off of the income statement
is a relief of the business performance
factors to supply for internal capital and
technological advancement in the future of
product development.
14

15. Econometrics for Individual Performance
Measures (Suggested)
It appears to be prudent to use the weighted individual performance based on the accomplishment of a more complex project which
marks level of performance. Notice beginner figure of 230 is a solid econometric measure as a min. standard.
Actual rates can be
used, otherwise
variance is booked
in recording
production
15

16. Accounting
This type of Accounting (Self-
Constructed Portals) would be
new to most industries, since it
is unique to manufacturing of
inhouse construction of
platforms for machinery and
equipment. Before proceeding
check with Auditors for
recommendations.
16Revised JM 1/5/2020
Sample journal entry
Record Payroll and Overhead Expenses
Total Company Ops Volume Adjusted As Booked
5.89 192,295,752.34 32,640,000.00 326400
Payroll Expense (4
person payroll only)
2,003,080.75 340,000.00 3400 Vacation Pay 42.5 80 3400
60,982,631.76 10,351,102.80 103,511 Fringes s/b actual 0.31386 329800103,511
38,830,621.79 6,591,053.00 65,911 Overhead s/b actual 0.19985 32980065,911
615,927.30 104,546.60 1,045 G&A Expense s/b actual 0.00317 3298001,045
(294,728,013.94) (50,026,702.40) (500,267) Expense Clearing
180,584,645.94 30,652,173.91 306,521.74 Standard Labor
11,711,106.40 1,987,826.09 19,878.26
Variance to Actual
Labor Applied 1.581
848,348,031.08 143,997,355.10 1,439,973.55 Production Cost
883,712,097.16 150,000,000.00 1,500,000.00
Standard Production
Cost
35,364,066.08 6,002,644.90 60,026.45 Favorable Variance
(1.29) 227,659,818.42 38,642,644.90 386,426.45
Total Production
Related Costs
(67,068,195.53) (11,384,057.50) (113,840.58)
188,960,887.69 32,073,944.95Maintenance
38,698,930.73 6,568,699.95Upgrade Assets
227,659,818.42 38,642,644.90Sum 5.89
COMPANY ENTRY Local Entry
(294,728,013.94) (50,026,702.40)
38,698,930.73 6,568,699.95
Book Portal
Maintenance
188,960,887.69 32,073,944.95
Book Self-
Constructed
Assets
67,068,195.53 11,384,057.50Book CIP/WIP
- -Book Miscellaneous
0.00 0.00Net
Note: Standard Costs enable the reconciliation of units that permit a more refined delivery mechanic
too difficult to deploy in a brief example

17. Digital Assets to be Capitalized
• Revenue Earning Platforms for Customer and Vendor Transactions
• Templates, Models and Customized Applications for Subscriptions that are
currently in use (Long-Term Production Asset)
• Specialized Digitalized Assets for Education and Professional use that are
intellectually devised as a Design Base Model, can be held as a long-term
asset.
• When the model is consumed in a lease-arrangement it can be amortized
and should be reviewed for impairment by technological obsolescence
• When it is held as a template program is an inventoriable item because it
has a value associated with it, that is a stock item for the company.
17
CHECK FOR
GAAP
COMPLIANCE

18. Digital Asset Leveraging
Model
18
• Our belief is that Virtual Glass would provide a
great metric and interpolative scheme for
transitional and transformative enterprise

19. 19
Justification Standards Approach
using multi-source rate comparison
ROI IS ON EQUITY BASIS

20. Asset Recapitalization
• Putting Soft Structure in the form of
Digital Portals, Forms and Applications to
work in the present cycle of business
• Capitalize Portal Assets for a life of 17
years based on initial cost plus labor to
install plus upgrade cost, plus the cost of
forms carried as inventory, write off in 3
years and the cost of applications
capitalized over 3 years. (Suggested)
20

21. Size, Scale, Form and Method
XYZ COMPANY
Balance Sheet ($Millions USD)
as of Dec. 31, 2017 as of Dec. 31, 2017
ASSETS LIABILITIES & EQUITY
Current Assets Liabilities
Checking/Savings Long Term Liabilities
Checking $ 85 Deferred Charges- Inventory $ 6,796
Savings 100 Total Long-Term Liabilities 6,796
Total Checking/Savings 185 Total Liabilities 6,796
Total Current Assets 185 Equity
Fixed Assets Capital Investment 391
Accumulated Depreciation (550) Opening Balance Equity 5,108
Furniture and Equipment 1,523 Owner Funding 3,104
Total Fixed Assets 973 Net Income (3,612)
Other Assets Total Equity 4,991
Copyrights 149 TOTAL LIABILITIES & EQUITY $ 11,787
Production Inventory 10,480
Total Other Assets 10,629
TOTAL ASSETS $ 11,787
Equity Statement of Change as of Dec. 31, 2017 as of Dec. 31, 2016 Change +/-
Capital Investment $ 391 391 $ -
Opening Balance Equity 5,108 3,466 1,642
Owner Funding 3,104 1,683 1,421
Net Income (3,612) (39) (3,573)
Total Equity $ 4,991 5,501 $ (510)
21
XYZ COMPANY
ASSETS as of Dec. 31, 2018
Current Assets
Checking/Savings
Checking $ 84
Savings $ 101
Total Checking/Savings $ 184
Total Current Assets $ 184
Fixed Assets
Accumulated Depreciation (1,059)
Furniture and Equipment 1,523
Total Fixed Assets 465
Other Assets
Copyrights 149
Production Inventory 10,480
Total Other Assets 10,629
TOTAL ASSETS $ 11,278
LIABILITIES& EQUITY
Liabilities
Long Term Liabilities
Deferred Charges- Inventory $ 6,796
Total Long Term Liabilities 6,796
Total Liabilities 6,796
Equity
Capital Investment 392
Opening Balance Equity 4,600
Owner Funding 2,674
Net Income (3,183)
Total Equity 4,482 FMV
TOTAL LIABILITIES& EQUITY $ 11,278 1,533
(0) 12,811.34
Equity Statement Current Yr
Capital Investment $ 392
Opening Balance Equity 4,600
Owner Funding 2,674
Net Income (3,183)
Total Equity $ 4,482
XYZ COMPANY Summary
Equity 4,482
Deferred Charges- Inventory 6,796
Inventory Asset 11,278 10,480
Cash - 184
Copyrights 149
Net Property 465
Sum Assets $ 11,278
This type of Accounting would be new to
most industries, however we believe that
there are several subjects notable in the
delivery of the reporting method.
In this example the Digital Template such as the
Dashboard or the EXTERNAL FACING FORMS
that deliver Customer Details are part of what is
PRODUCTION INVENTORY. It would be
important to keep it separated from CIP Assets,
or self-constructed portals as they are not
amortized but when discarded should be
removed from the inventory, and must be
upgraded to avoid obsolescence.
The other aspect of reporting is that unless size
and scale is maintained within the reporting
cycle on various client compositions, the REAL
metric relationship is lost. The utility of the
bank or institution has to have its own metrics
in order to interpolate its wealth management
and this is critical in preparing dashboards and
other devices for the scaled view of
requirements.
This startup company is using digital software
and the performance subsidy of other
companies to do its work and it appears as
though it is not achieving a financial goal. The
Intellectual property that it is building in its
knowledge base and the capability of servicing
its clients is not recorded, and it appears to be
unstructured. But in terms of scale and industry
issues it gets lost in a sea of hardware
companies that appear to be outperforming its
affiliated nature. Also the Market Value of its
product offering may be under-rated.
STARTUP COMPANY INVESTING IN DIGITAL
PORTFOLIO
2016 2017 2018
Sales 1,500 10 1,533
EBITDA 469 (3,104) (2,675)
Assets 12,297 11,787 11,278
Equity 5,501 4,991 4,482
Asset Turns 0.12 0.00 0.14
Margin 31% -31040% -174%
ROA 3.8% -26.3% -23.7%
Assets/Equity 2.24 2.36 2.52
ROI 9% -62% -60%
9% -62% -60%
Notice that the burden composition of the
business gets little relief from its digital
dependency on a soft form of structure
Bit Form
Theory
should
supply a Plait
invested
Asset
Structure
Four Improvements:
1. Recapitalization of Digital
Assets
2. Digital Plait
3. Forward Facing Portal with
client accessibility
4. Workforce Availability
with capital replenished
5. Wealth Management

22. PARAMETRIC
TEST
22
-
1,000.00
2,000.00
3,000.00
4,000.00
Econometric
Time Distr.
TransitionBurden
Map
Parametric Distribution
Cost of Assets Upgrade Assets Maintenance
$-
$500,000,000.00
$1,000,000,000.00
$1,500,000,000.00
$2,000,000,000.00
$2,500,000,000.00
Cost of Assets
Upgrade Assets
Maintenance
Sum of Cost
BOOK INFERENCE
Using Econometrics we derived a universal and scalable approach
to this problem

23. Valued
Partnering
to IBM BPM
23
• https://www.hcltech.com/financial-services/retail-corporate-banking
• https://www.hcltech.com/digital-process-operations/toscana