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.
African Explorers of Spanish America. The first Africans from Spain were known as ladinos, or hispanicized Africans, and were soldiers, servants, settlers, and slaves. They began to arrive in the Americas as early as the 15th century, many as auxiliaries to the Spanish and Portuguese explorers. As Matthew Restall states, â[F]rom the very onset of Spanish activity in the Americas, Africans were present both as voluntary expeditionaries and as involuntary colonistsâ (Restall 2000:172).