Capitalize the Loss

1st-level Finance & Cost-Cutting

Casting Time: 1 reaction, which you take when you or your organization takes damage
Range/Area: Self
Components: V, S, M (a depreciation schedule)
Duration: Instantaneous, with an effect amortized over a schedule lasting up to 5 years
Classes: CFO, Controller, Auditor

You reduce the triggering damage by an amount up to twice your caster level, adding the amount reduced to a running Amortized Loss total instead. At the start of each of your turns for the remaining duration of the schedule, you take a proportional share of the Amortized Loss total as damage, spread evenly across the schedule and rounded up. This damage cannot be further reduced, resisted, or amortized again.

The total amount of damage you eventually take is never less than the amount you originally avoided, and is often somewhat more.

At Higher Levels. When you cast this spell using a spell slot of 2nd level or higher, you may extend the schedule by one additional year for each slot level above 1st, further reducing the damage taken on any single turn. Each extension increases the total Amortized Loss by 10 percent, representing interest.

Flavor: “We don’t consider this a loss so much as a long-term investment we’re still in the process of realizing the value of.” — earnings call transcript, Q3