让很多tax credits/deductions根本用不上。
Quote from 10-Q: On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was enacted, introducing several significant U.S. income tax provisions that will reduce our U.S. federal cash tax payments for the remainder of 2025 and future years. The provisions include the immediate expensing of domestic research and development costs and certain capital expenditures beginning in 2025, as well as an enhanced deduction for foreign-derived intangible income effective in 2026. The benefits from these provisions are limited by the 15% Corporate Alternative Minimum Tax (CAMT). As a result, we recorded a $15.93 billion discrete charge related to the implementation as of the enactment
七大被诟病会计上固定资产折旧摊销时间太长，而不是固定资产加速折旧。你所说的如果是税上的固定资产加速折旧，和R&D费用一次性抵税的话会产生Deferred tax liability，而不是Deferred tax asset. 你说的里面只有stock-based compensation 才会产生Deferred tax asset. 但是如果你的意思是R&D会计上一次性费用掉而税上没有，就像前面我解释的就会产生deferred tax asset.
