[PeterisP]

Yes, if your company has builders that build you an asset (like a warehouse or a factory or office building) then you always had to amortise those salaries together with all the other expenses for building that capital asset.

That's not the case if you contract your builders out to build a house for someone else and they pay you for the hours, but IMHO it's also not the case (even with the new changes) for software developers being 'rented' as contractors to build stuff for others and the company getting paid for their hours.