[singleshot_]

Super post, thank you.

As to software “development,” when you finish your software and publish it and get customer installs, then what happens? More software development? Or is ongoing operation/bug fixes still R&D under (c)(3)? I think your average software person has a strong belief about the answer to this question but having read some of the code&reg in the area, I share your opinion that this section needs more detail.

[cameroncairns]

Pretty sure any updates to the software count as additional R&D. Just running software you've already created doesn't count though. Something interesting we were asked was how much of our cloud costs involved developing software vs running existing software to determine if those costs must also be amortized over 5 years.