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A comment on Tell HN: Help restore the tax deduction for software dev in the US (Section 174). Parent comment

Re:Tell HN: Help restore the tax deduction for software dev ... by paulddraper on Monday June 09, 2025 @04:33PM (#44229142)
There is a substantially more definition, but the tl;dr is this an R&D expense, or COGS expense?

R&D is amortized, COGS is not.

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