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 business owner must choose to capitalize or expense business costs each tax year. Expensing costs allows you as owner to take the entire purchase off your current business tax return. You can claim as expenses those purchases that last only for the year or that do not improve the business for the future.