[simne]

Looks like I catch main thing among all text:

"costs have to be capitalized".

So all these are about capitalization. They (govt) mean, all your software R&D are now considered as investments into entity capital.

Must admit, this is really make sense, even when I also admit, this will be extremely hard hit on SMB, for example on Indie gamedev, just because it's hard to account all these things, even if close eyes on additional costs.