Comment by PaulDavisThe1st

> Theoretically it’s the same with any asset you pay someone to make.

No, it's not.

Sec. 174 explicitly and specifically refers only to software development.

Also, this:

> If you pay someone to make a chair, you don’t deduct the salary. Instead you create an asset valued at what you paid to build it, then depreciate it over time.

is also incorrect. For most tax filers, and for most things, under current law, you have a choice whether to deduct the expense in the year in which it incurred or to amortize it.