Comment by rqtwteye

"It will kind of even out over time, but it wacks new companies very hard."

Amortizing salaries seems really weird since they are recurring every year. After 5 years you can deduct your full salary expenses for that year. And after you have laid off everybody you can deduct for a few more years. Definitely makes it hard to hire a lot of people quickly if you don't have a ton of profit.