I don't quite buy it. What the heck is R&D even? How much of a software development company is classified as R&D (I never heard or seen this ever in my life and

I don't quite buy it. What the heck is R&D even? How much of a software development company is classified as R&D (I never heard or seen this ever in my life and I've seem some accounting sheets). Seems like bullshit to me. If I've a software company and I sell products (licenses) and services (supports), and make $150,000 a year from a customer. Then if I pay my developer $100,000 gross salary, my expenses with development are $100k so I'm left with $50k taxable income. The developer doesn't do no R&D bullshit, we're selling accounting software not curing cancer. As a shareholder in the company I can get money out as dividends, on which I have to pay tax but that's it and it's a lot less than the taxes on labor that the developer pays on his $100k. There's still $50k per developer x 100 developers = $5M to draw from. I don't see where's the big issue, oh noes, no more amortization of R&D, we're fucked.