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Comment on DHH – Section 174 is baffling. All software R&D costs now have to be amortized

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I am still unclear what expenses are being taxed differently now that should not be.

What are the expenses for software R&D that aren't salaries and/or depreciation of equipment?

This is a serious questions, every time this comes up I ask this question and no one can provide examples and I feel like it should be super easy to produce examples.

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