I'm not a fan of this toy example but... are you under the impression businesses want to have multi-annual depreciation of their assets? As far as I can tell,

I'm not a fan of this toy example but... are you under the impression businesses want to have multi-annual depreciation of their assets? As far as I can tell, all businesses would like to be able to deduct all cash outflows whenever they occur, regardless of whether it's capex or opex. Businesses depreciate across long time cycles because that's what they're forced to do. As long as they can carry forward losses, don't all businesses want accelerated depreciation?