Does R&D expensing (Sec. 174) matter for storage?

R&D expensing is primarily relevant to sectors with significant research activity. Self‑storage is typically an operating real‑asset business,
so the effect is generally indirect (e.g., via local employers or universities influencing regional demand).
Strategic Lens

Where major R&D employers cluster, household stability and incomes can influence local storage patterns.
Policy shifts to R&D funding may affect those regional patterns over time.