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.
A computer bought in 2008 for $2,000, for instance, can't be listed on a company's balance sheet in 2011 as an asset valuing $2,000 (and doing so would constitute fraud). The straight-line method of calculating depreciation would be to divide the initial cost by the asset's useful life. So if a company buys a machine for $100,000, and its useful life is determined to be 10 years, it depreciates in value by $10,000 every year.