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.
The IRS instructs users to depreciate the cost of computers over five years. There are a few ways you can calculate depreciation on your computer equipment. The simplest is the straight-line method. To calculate annual depreciation expense under the straight-line method, divide the cost of the computer by five years. For example, if you buy a $1,000 laptop, you may depreciate it at $200 a year.