[idkyall]

After 5 years of this law being in effect, will the numbers balance back out to pre section 174? That is, does that deduction from year Y carry over into year Y+1, Y+2, etc.?

I mean, this probably still matters a lot for startups given their shorter lifetimes, but it seems any large company(I'm thinking of, e.g. Apple, who has plenty of cash on hand) that's been around for a while could just wait it out? I am not familiar with corporate tax law and how deals are structured, but could you also defer revenue in the same way to offset(e.g. customers with a 5 year contract paying progressively more but keeping the same total $ amount to sync with your deductions)?