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.
Ironically, the first ship carrying slaves across the Atlantic went from west to east. During his second voyage to America, Columbus captured 500 Caribbean Indians to take back to Spain. About 200 Indians died during the Atlantic crossing and were thrown into the sea.n 1860, Nathaniel Gordon, one of the last American slave ship captains, made a voyage to West Africa and loaded his ship, the Erie, with 900 Africans, 600 of whom were children.