If you are an active person, chances are you do not need a protein supplement and using one will be counterproductive because of the extra calories (remember, 1 gram of protein provides as many kilocalories as 1 gram of sugar!). Athletes and vegetarians are special populations that may require supplements.
Amortization expense is a non-cash expense. Therefore, like all non-cash expenses, it will be added to the net income when drafting an indirect cash flow statement. The same applies to depreciation of physical assets, as well other non-cash expenditures, such as increases in payables and accumulated interest expenses.
Thus, the $5,000 amount is reduced to $2,000. She figures the amortization on $51,000 ($53,000 - $2,000.) Her monthly amortization amount is $283 ($51,000/180), so her first year amortization deduction is $850. Her total start-up expense deduction for the first year is only $2,850.