In addition to having approximately 1.3 grams of protein, a medium-sized banana also has quite a bit of sugar. If you are following a low-carb diet, you may want to limit how many bananas you eat and measure your portions since a medium-sized banana is not very big. In fact, most store-bought bananas are much larger.
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.
This software is considered an intangible asset, and it must be amortized over its useful life. First, the company will record the cost to create the software on its balance sheet as an intangible asset. The software cost the company $10,000, in this case. Next, the company estimates that the software will have a useful life of just three years given the fast paced nature of software innovation.