> Do you see a difference between software development in a consulting business model (instant one-off benefit) and software development in a saas product business model (benefit over multiple years)?
Yes. Not sure what that has to do with this discussion.
> Can you provide the good arguments for capitalizing software development costs and not expensing it?
Yes. The well-established accounting principle of matching income and expenses.
> Can you explain the reasoning of charging taxes to a company that has revenue beyond merely 1/5th of its expenses (actually 1/10th in the first year, or 1/30th for international operations) and hence still heavily investing cash?
Yes. See the answer to your second question. Companies often have to make investments. If they buy a Big Machine, they don't get to write it off in one year. There's nothing nefarious about amortizing costs over their useful life.
Yes. Not sure what that has to do with this discussion.
> Can you provide the good arguments for capitalizing software development costs and not expensing it?
Yes. The well-established accounting principle of matching income and expenses.
> Can you explain the reasoning of charging taxes to a company that has revenue beyond merely 1/5th of its expenses (actually 1/10th in the first year, or 1/30th for international operations) and hence still heavily investing cash?
Yes. See the answer to your second question. Companies often have to make investments. If they buy a Big Machine, they don't get to write it off in one year. There's nothing nefarious about amortizing costs over their useful life.