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Re:Ask HN: How are you handling Section 174 changes for boot... by MNCPAGuy on Tuesday February 07, 2023 @09:42PM (#34703415)
I don’t think your interpretation is correct. All R&E costs are now required to be capitalized. “Ordinary R&E” related to 162 doesn’t exist. If it’s any sort of R&E related expense, it’s technically supposed to be capitalized.

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