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.
It may be deductible over Code Sec. 174(a) as expenses are paid. The taxpayer may instead elect to capitalize the cost of the software under Code Sec. 174(b) and to amortize the costs over 60 months, beginning at the time the software is completed.Finally, the taxpayer could amortize the software over 36 months, beginning after the software is placed in service.he taxpayer may instead elect to capitalize the cost of the software under Code Sec. 174(b) and to amortize the costs over 60 months, beginning at the time the software is completed. Finally, the taxpayer could amortize the software over 36 months, beginning after the software is placed in service.