The taxpayer may instead elect to capitalize the cost of the software under Code Sec. 174(b) and to amortize the costs over 60 months, beginning at the time the software is completed.Finally, the taxpayer could amortize the software over 36 months, beginning after the software is placed in service.he taxpayer may instead elect to capitalize the cost of the software under Code Sec. 174(b) and to amortize the costs over 60 months, beginning at the time the software is completed.
Monkeys suddenly appeared in South America about 40 million years ago. That much everybody knows for sure. Earlier transatlantic travellers may have beaten him to it, of course: the Vikings almost certainly made the crossing, and there are claims that the Egyptians and all manner of other groups did too.
Old World Plants and Animals. Europeans brought the Americas many useful animals and crops, such as sheep, cows, pigs, chickens, bananas, sugarcane, oranges, and lettuce. There weren't many domesticated animals before the arrival of the Spanish. There were incidental exchanges too, like diseases and rats.