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.
Expenses you can deduct. You can deduct any reasonable expenses you incur to earn rental income. The two basic types of expenses are current expenses and capital expenses. For more information on what we consider a current or capital expense, see Current expenses or capital expenses.ome expenses your incur are not deductible. For more information see Expenses you cannot deduct. If you are modifying a building to accommodate persons with disabilities, buying an older building, or encounter other situations, see Capital expenses-Special situations.