Now that amortization of R&D expense is mandatory (5 year half year convention). How do you input R&D expense on tax return? 

Say I have 100000k in R&D salary on my books which I normally expense completely, do I now only enter 10000k (10% of it) in the first year in the salary field, then reconcile it on M3? 

Or are there any special form/schedule for that because I can't seem to find them. 

Thanks for any advice in advance.