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.
You must generally amortize over 15 years the capitalized costs of section 197 intangibles you acquired after August 10, 1993. You must amortize these costs if you hold the section 197 intangibles in connection with your trade or business or in an activity engaged in for the production of income. Note: You may not be able to amortize section 197 intangibles acquired in a transaction that did not result in a significant change in ownership or use. Refer to Anti-Churning Rules in Publication 535, Business Expenses.