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.
Companies incur fixed costs -- also known as overhead expenses -- for doing business. The two types of fixed costs are discretionary and committed. Small and large businesses have some flexibility with discretionary costs, such as marketing and travel.ompanies incur fixed costs -- also known as overhead expenses -- for doing business. The two types of fixed costs are discretionary and committed. Small and large businesses have some flexibility with discretionary costs, such as marketing and travel.