[boboroshi]

This is a big mess. I'm sure this is probably the goal for really large companies to amortize expenditures over multiple years. But for a smaller shop, this will just reduce the amount I can spend on development.

Yes, it would balance out eventually in 5-6 years, but this would be painful for the near future and require a change up in what we're capable of doing, since so much more "revenue" is going to tax payments.

[mjwhansen]

Yes, this is the question - how many companies will make it to the point where they get the full write-off, especially with the double-whammy of 2022 higher + Q1 2023 higher hitting at the same time.