[coolestguy]

How does deducting R&D in software equal magic money? Isn't it just making the deduction timeframe the same timeframe as the actual expense/money paid?

It's weirder that you spend money on R&D today & then get a 20% for 5 years in a row, no? You've spend money, but also can't deduct it from your profit so you're both spending money and paying taxes on that money as if you had it.