Businesses may immediately expense research and experimentation expenditures, or they may elect to capitalize these costs and amortize them using the straight-line method over a period of not less than 60 months.

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Quizplus · Accepted Answer

Businesses do have the option to immediately expense research and experimentation expenditures or to capitalize and amortize them, as per Section 174 of the IRS code. However, the amortization period must be at least 60 months.

Businesses May Immediately Expense Research and Experimentation Expenditures, or They