Section 174 Transition Rules

Option A: continue TCJA amortization. Option B: full acceleration into 2025. Option C: 50/50 ratable over 2025–2026. No Form 3115 needed.

Rev. Proc. 2025-28 allows a statement in lieu of Form 3115 — no duplicate filing required. Specific information under Section 7.02.

Accelerated R&E recovery is treated as amortization — adding back to adjusted taxable income for the 30% interest limitation calculation.