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.
Or you might prepay for five years of a software subscription; using the principle of matching expenses with revenue, you really can't expense these costs in the first year, so they'd go into a Prepaid Expenses account, which isn't actually a capital account, but it is written off over time, like most capital assets.