Unfortunately the tax treatment no longer incentivizes this. Accounting practices that in the past allowed for this activity to be booked as an asset are no lon

Unfortunately the tax treatment no longer incentivizes this. Accounting practices that in the past allowed for this activity to be booked as an asset are no longer in use. Lower corporate rates no longer necessitate liability offsets that in the past fueled r&d budgets. Instead we have stock buy backs! Yippee!