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Re:Tell HN: Help restore the tax deduction for software dev ... by kgwgk on Tuesday June 10, 2025 @01:52PM (#44239456)
That’s how it used to be until a special rule was introduced allowing only $15m (or maybe $20m) to be expensed instead of capitalized.

Doesn’t change much for the Avengers films which have production costs around $500m. Disney still has to capitalize 97% of the cost. $15m doesn’t cover a single star’s salary.

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