My suspicion is that the vast majority of companies out there (especially small companies) are just not complying with this change. It's such a stupid, company-

My suspicion is that the vast majority of companies out there (especially small companies) are just not complying with this change. It's such a stupid, company-ending change that it makes way more sense to just classify your engineer time such that you don't have to amortize their salaries, and risk the audit (which is pretty unlikely).