In addition to having approximately 1.3 grams of protein, a medium-sized banana also has quite a bit of sugar. If you are following a low-carb diet, you may want to limit how many bananas you eat and measure your portions since a medium-sized banana is not very big. In fact, most store-bought bananas are much larger.
The capitalized software cost may be amortized over 36 months, beginning with the month the software is placed in service. Additionally, the separately stated cost of software may also be eligible for 50% bonus first-year depreciation if acquired before 2013.
This is a good paper from a finance professor at GA Tech: Software companies are required by SFAS No. 86 to capitalize certain development costs of software to be sold, leased or otherwise marketed. Capitalization occurs once technological feasibility has been reached and costs are determined to be recoverable.