The prevalence of intracranial artery calcification are: 1  internal carotid artery: ~60%. 2  vertebral artery ~20%. 3  middle cerebral artery ~5%. 4  basilar artery ~5%.
Costs paid or incurred before October 23, 2004, must be capitalized unless an election is made to amortize them. You can choose to deduct up to $5,000 of business start-up and $5,000 of organizational costs, paid or incurred after October 22, 2004, as a current business expense.
However, if you do not follow generally accepted accounting principles, or GAAP, your income to expenses ratio can be significantly skewed. To help ensure that expenses and revenue are recognized during the same period, GAAP and the IRS require you to capitalize certain costs.uppose you decide to amortize a $60,000 expense over a five-year period. You would record $60,000 to an asset account and offset it with a $60,000 credit to notes payable or cash. All of these are balance sheet accounts, so you have not yet affected your income statement.