Doesn't this incentivize outsourcing or fractional work to some degree, because that would still be counted as regular expenses?
Doesn't this incentivize outsourcing or fractional work to some degree, because that would still be counted as regular expenses?
If the accounting is correct, a purchase of $1MM of software should be equal to paying $1MM to develop it in house, or paying a contractor $1MM to develop it for you.
Similarly, if a shipping company wanted a new boat, it would be the same if they built it in house or if they had a shipbuilder make it.