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IANAL. IANAA. As a sole proprietorship it's likely very good for you (until the tax code is fixed). Your potential clients can write off your subscription costs as immediate expenses, rather than building in-house and amortizing the R&D costs over 5-15 years.

As a different entity type, if you pay yourself a salary, I believe you amortize that like any other company would. But if the U.S. is anything like Canada, you can pay yourself a much lower salary, and then pay yourself through dividends as well.




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