[jncfhnb]

Making you build an asset and treat it as an asset from a tax perspective.

Sounds like you’re really complaining that you have to deal with regulation in the healthcare industry. Your post has nothing of merit about why it’s not right to treat it as a capital asset. You’re just whining that it’s worse than the status quo you had before.

[november84]

You're right, and this can be depreciated over it's useful life.

Not all r&d leads to something viable. So I'm guessing we'll see more of these capital assets being recorded as losses to reduce tax liability.