It's not an "obvious loophole". They are quite specific about this. New features, new capabilities: R&D, must be amortized. Bug fixes for existing features: exp

It's not an "obvious loophole". They are quite specific about this. New features, new capabilities: R&D, must be amortized. Bug fixes for existing features: expensable. The gray zone comes when a bug fix actually provides a new feature (e.g. something that wasn't actually usable before).