Comment by mikeytag

Unfortunately it doesn’t matter. The law is explicit that any costs related to the development of any software must be amortized. Bug fixes included.

Not only that but ALL costs. Salaries, benefits, servers, subscriptions, even the percentage of utilities that go to software development have to be figured out and amortized.

This is insane and bankrupting a lot of small business if left in place.

“For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.”