Comment by cma
6 months ago
> All software expenses must be treated as research and experimental expenses
From what I've read, not for software fixes to ongoing products, but for new products and I can't remember for new feature work. Also if you contract for someone else I heard you can still write off expenses without amortization.
I would guess that because in these cases software development costs would be classified as “cost of goods sold” instead of “research and development”