I don't understand the urgency around quantifying every aspect of the software process. Surely, we are in agreement that money in must at least equal money out if the company is to be viable? This is a simple quickbooks report, is it not?
Why don't we instead focus our energies on the customer and then work our way backward into the technology. There are a lot of ways to solve problems these days. But first you want to make sure you are solving the right problem. Whether or not your solution represents a "liability" or an "asset" is irrelevant if the customer doesn't even care about it.
Why don't we instead focus our energies on the user. For some very important software applications the customer is not the user. Let the sales department focus on the customer.
The user is always a customer of the product in my mind. I don't use the term to mean a purely financial relationship.
The hospital information system Millenium from Oracle was bought by two regions in south of Sweden for around 400 million USD. It turned out to be unusable for Swedish healthcare and had to be shut down after just three days. Actual users of the software (doctors and nurses) were not involved in the procurement.