[Macha]

I think the theory is that you can't keep selling the same house each year so you've just developed inventory and not long term assets.

Though, the country where I work and live, R&D has more profitable tax treatment, your employee costs are a same year expense, but you can get some relief on the rest if your tax bill if you proactively document what's R&D about your work and it doesn't get rejected by the tax department