While some of these complaints reflect real declines in brain function in our middle years, the deficiencies of a middle-aged brain have likely been overstated by anecdotal evidence and even by some scientific studies.
The capitalized software cost may be amortized over 36 months, beginning with the month the software is placed in service. Additionally, the separately stated cost of software may also be eligible for 50% bonus first-year depreciation if acquired before 2013.
For costs paid or incurred before October 23, 2004, you can elect to amortize business start-up and organization costs over an amortization period of 60 months or more. See How To Make the Election , later.