This is also a problem facing recipients of government grants. The government will give you the 100k you ask for, let you spend it on what you planned to, then tax 80k in revenue (100k with 1/5 years amortized), asking you to give some of it right back to them (like the post says, you are forced to amortize your expenses over 5 years, even if they were all in year 1). Why?

Now academic research needs to consult on tax implications and have some set aside.