That's an interesting idea. I'm curious, though, are there any other industries and/or companies that have tried to pull this sort of thing off? And what ultimately happened to them?
Enron had a system like this. They regularly worked on large, long term contracts that became profitable over years/decades. They wanted to push rewards forward so would estimate the total value of the contract and book the profit when it closed. Mark-to-market accounting wasn't unheard of the time but using it for assets without an active market was unique. Without the market to make against, the numbers were best guess projections.
The problem is everyone along the line is incentivized to be aggressive with estimate (commissions for sales are bigger, public financials looks better) and discouraged from correcting the estimates when they go wrong.
Estimating multi-year returns on frontier models looks harder than estimating returns on oil and gas projects in the 90s.
