If you're not yet profitable it doesn't matter, so you can do this accounting and once you are profitable (in five years) you'll be caught up What the (possibl

If you're not yet profitable it doesn't matter, so you can do this accounting and once you are profitable (in five years) you'll be caught up What the (possibly temporary) temporary law probably actually does is decrease the incentive to become profitable for the next couple of years (assuming your business is strong and you can raise another round)