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.
Anything that increases the value of the property or extends its life is categorized as a âcapital expenseâ and must be capitalized and depreciated over multiple years. Meaning, you can only deduct a small but even portion of these expenses in the current tax year. Improvements, such as replacing a roof or renovating a kitchen, are usually more labor-intensive than repairs and typically cost substantially more.