https://www.thetaxadviser.com/issues/2016/may/deductibility-of-some-computer-software-development-and-implementation-costs.html https://www.thetaxadviser.com/is

https://www.thetaxadviser.com/issues/2016/may/deductibility-of-some-computer-software-development-and-implementation-costs.html https://www.thetaxadviser.com/issues/2016/may/deductibility-... Says software is capitalized over 3-5yrs. The difference is that software dev costs usually grow smoothly year over year but gigafactory launches are spiky