Comment by logifail

> People think R&D expenditure shouldn't be amoritized because it hurts startups

(Not trying to be deliberately obtuse but) which people "think this"? Startups and their investors, obviously, but who else?

If world+dog has to amortize their R&D expenditure, why should startups be exempt, essentially "because software dev salaries"?

> But since established companies aren't affected as much, they are advantaged by the amoritization rule.

Q: Why should startups get a specific tax carve-out for "R&D"?