Nope. You are already doing this to determine profit (for the existing tax regimes). All that is required is to take gross revenue (a more basic, simpler valu

Nope. You are already doing this to determine profit (for the existing tax regimes). All that is required is to take gross revenue (a more basic, simpler value that is already known to determine the current profit calculation), and divide profit/revenue. There may be an incentive to amortize more evenly, but that is typically what you should be doing (amortizing is meant to spread a one-off cost over the period of the resultant benefit) ... currently the incentive is to book costs early to postpone apparent profit and the resulting tax, which is usually both trickier and less moral/honest.