Comment by miroljub
The reasoning here is completely flawed. You don't buy a software dev, you rent him. His salary is an operational expense, that should be deductible in a year it was paid.
Now, let's imagine a company buys a slave. It's one time capital investment, like buying a car or a machine, and you need to depreciate the cost over multiple years.
The only way it makes sense to treat software developers as a capital investment instead of an operational cost is if they were treated legally as slaves. And slavery is not legal any more. Or is it?
Exactly. That’s why when a company builds a factory it’s considered a capital investment. Because it’s built by slaves. It’s not like the workers are being paid for their labor or anything.