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.
From January 1 to February 1, the company incurs interest expense, but it does not pay it with cash until July 1. Nevertheless, Friends Company has to record the incurred interest expense and accrued liability for the month of January. Interest expense for one month = $120,000 x 5% (semiannual rate) x 1 Ã· 6 = $1,000.