How could a journalist write so much and research so little as to completely miss any mention of the ongoing section 174 disaster? They even mention “tax” eleven times and specifically mention small studio cash flow issues and costly salaries, but payroll taxes and tax credits are all nothing-burgers, not worth the words on the page, compared to the insolvency insanity of being only able to expense and deduct 10% of a developer’s salary in the first year and depreciate the rest over five years.