>Ford engineers, P&G food researchers, and architect salaries are capitalized just like Software development costs.
I'd say the majority of the posters on this thread who are answering questions (as opposed to asking questions) believe this is not the case. What is a good source for learning more about which categories of employee salaries are amortized? Besides becoming a CPA.
You can easily check that architects follow the same rules. When they work towards creating a new building their salaries are amortized
I wonder if most of the people in this thread should then change their minds on this topic, since the #1 reason seems to be that software development is being singled out.