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.
With the traditional perpetual license purchase of software, the rules are easier to apply. Clearly, the cost of the license can be capitalized and amortized over a useful life period (five years typically). Some of the implementation costs, which are usually billed by the vendor or third-party can be capitalized. Software development is the key term that would include creating the chart of accounts and customizing components of the software to function effectively for the organization and testing.