Comment by throwawaymaths

yeah read the whole thread. im arguing that R&D (im not talking about software R&D) should not be special cased as an expense class and a company should be allowed to choose to depreciate or not (just declare which).

ianal but my understanding is:

Under Section 179 of the IRS code, businesses can elect to expense the cost of a fixed asset in the year of purchase, subject to certain limits and restrictions