It's worse if you push it off shore, actually. Overseas salaries are amortized over 15 years instead of five. > The new Section 174 rules require taxpayers to

It's worse if you push it off shore, actually. Overseas salaries are amortized over 15 years instead of five. > The new Section 174 rules require taxpayers to capitalize and amortize specified R&E expenditures over a period of five years (attributable to domestic research) or 15 years (attributable to foreign research) https://www.grantthornton.com/insights/alerts/tax/2022/flash/irs-issues-procedures-on-new-section-174-re-compliance https://www.grantthornton.com/insights/alerts/tax/2022/flash...