Uh yeah, that's the point. Software dev as 'opex' (actually R&D, which had the same treatment as opex) == the old way. 800k in 'income' you've already spent to

Uh yeah, that's the point. Software dev as 'opex' (actually R&D, which had the same treatment as opex) == the old way. 800k in 'income' you've already spent to do what your company exists to do, but have to pay taxes on this year == the new way.