[hawk_]

Isn't (b) forcing 5 year amortization? Which I believe doesn't affect large long running steady businesses. It's mostly about cashflow.

[Tyrek]

This change will have a real impact to cashflow, in the sense that you are paying more (in taxes) in the first year than you would under the previous model.

And cashflow is incredibly important, Free Cash Flow metrics etc. are all fairly critical within the investing world.

[CoastalCoder]

Sorry, I think you're right. I've updated my original comment.