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.
He goes for the rebuilding. The $80,000 expense must be capitalized -- that is, it can't be deducted using Section 179 because it is an improvement -- not a normal repair. Under the tax code, metal-fabricating machinery must be deducted over five years.ome types of expenditures are deductible in the year they are incurred but others must be taken over a number of future years. The first category is called current expenses, and the second capital or capitalized expenditures.