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.
You can deduct up to $5,000 of business start-up and organizational costs that you paid or incurred after October 22, 2004. Then, you can amortize any amount over $5,000. If your start-up or organizational costs are more than $50,000, your deduction is reduced by the amount by the excess.So, if you have $55,000 in costs, your deduction is $45,000.here are two amortization periods. For expenses you paid or incurred: 1  Before October 23, 2004, you can choose an amortization period of 60 months or more. 2  After October 22, 2004, the cost is amortized over 180 months.