Probably because spending $1000 on developing some stuff doesn't always mean you have $1000 of intellectual property at the end of it. You might have nothing of value, or you might have invented dynamite.
However I'm not surprised that you conflate expenditure with value. I suppose you also believe a brand new Mercedes maintains at least 100% of its value when it drives off the lot, and from there the value increases as you invest money into it by performing maintenance and replenishing the petrol in its tank.
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