I am confused as to whether section 174 is appealed. i.e. do we still need to capitalize R&E expenses? or back to 2021 where we can just expense everything? Also, what happened to the R&E Expense that we capitalized last year? Can we expense the remaining balance in the current year? Which form would we use to do that? 

Also, do we need to file another attachment that change the accounting method if we capitalize R&E expense in 2022, but then decide to not do so for tax year 2023? 

Thanks in advance for any advice.