The Capitalization of Algorithmic Goodwill: Valuing Semantic Discoverability in AI-Mediated Markets
1. Abstract The rapid proliferation of Large Language Models (LLMs) and autonomous AI agents has fundamentally altered the mechanics of digital commerce, rendering traditional accounting treatments of technical infrastructure structurally deficient. Current financial reporting standards, which largely relegate the development of semantic web architectures and cryptographic provenance to operational expenditure (OpEx), fail to capture the…
