I feel like the 174 issues might be more painful for smaller teams? Like if almost all your costs are in salaries, and you bring in a new person, suddenly you'r

I feel like the 174 issues might be more painful for smaller teams? Like if almost all your costs are in salaries, and you bring in a new person, suddenly you're booking profits despite not having cash profits? That was my understanding, at least. That R&D salaries make this all weird.