Great question @David0101 .
I agree with JohnD84 and you may also want to research Internal Revenue Code section 174 Amortization of Research & Experimental Expenditures. This was recently updated with the Tax Cuts and Jobs Act of 2017 making changes for expensing of research and development costs for software development. Here is an link to an IRS publication for further research:
IRS section 174 Revenue Proclamation
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
