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Re:Ask HN: How are you handling Section 174 changes for boot... by pclmulqdq on Thursday February 02, 2023 @02:44PM (#34631998)
On a launched product, cost of sales. On an unlaunched product, cost of inventory, etc.

One of the key questions that defines "R&D" is technical risk: are you answering a question of "Can it be done?" or "How can we do it?" If you know how and you are just slapping it together, it's an opex.

Re:Ask HN: How are you handling Section 174 changes for boot... by jay_kyburz on Thursday February 02, 2023 @03:10PM (#34632305)
"Software Use" rather than "Software Development"