[adamzochowski]

This is for specific R&D costs, like doing something patentable. Most developers are not doing R&D.

Most developers are fixing bugs, helping sales, keeping systems online, keeping up to date on patches, performing security scans, complying to some internal policies.

[intunderflow]

No it's not.

https://www.law.cornell.edu/uscode/text/26/174

> (3)Software development For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.