One of the fundamentals of business tax policies is making sure that you spread the cost of assets you acquire and develop over the useful life of the asset. Stretching the cost over that period is a strategy which can increase your profit margin over the whole period, and keep your profit/loss in black.
This is typically a strategy which is used to account for the costs of tangible assets, such as with new office furniture, computers, or infrastructure, but it is certainly not limited to these, as it can also be used for intangible assets and investments. This is key for all R&D your business conducts, as you are then able to show all of the money you’ve spent on developing your asset as the cost of the asset, and then use the strategy to spread the cost over the usable years of the asset, even if the cost is the interest on a loan.