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.
The amount you can deduct depends on the total amount of costs you incur while starting your business. As long as your start-up expenses donât exceed $50,000 you can deduct $5,000 in start-up costs during your first year of business. On the other hand, if you incur over $50,000 in start-up costs, your available first year deductions will be lowered by the amount that you exceed $50,000.