Exactly. The issue isn't whether capitalizing salaries is "humane" or "inhumane," as some comments suggest. It's about matching expenses to their corresponding revenue. When you develop software that contributes to revenue over a period, those expenses should be spread out. Capitalized items are simply deferred expenses. For example, when you construct a building, construction workers' salaries are capitalized and added to the building's book value, which is then depreciated over time.