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whether you purchased off the shelf software included within the website purchase price, if you did, it would be amortizable over 3 years. Also, if you ever abandon a website, there would be a way to remedy the need to accelerate the deduction. But, in your case, you'll probably just need to amortize it over 15 years. Just be aware there may be exceptions out there. The tax code has always been in strife with itself.
1 Amortizing the costs over a five-year period beginning with the completion of the development, but only if all costs of developing software are amortized this way; or. 2  Amortizing the costs over a period longer than five years, but only if the costs are Code Sec. 174 research or experimental expenditures.ebsite design costs not considered software costs are deductible in accordance with their useful life. Thus, these costs must be amortized over the number of years that it is expected that the non-software portions of the design will be used in the business.