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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.
The software automatically calculated the amortization period as 2.82 years because the payment was specified.. The 2.82 years is 33 payments of $350 plus a 34th payment of $285.57 The 34th and last payment of 285.57 is because of the mathematics. You cannot always specify an exact payment to the end of the amortization period. The last payment sometimes is less than the prior payments in order to have the equations balance.