Another brand has A grade for traction, A grade for temperature but treadwear rating of 400. Which of the 2 is better? 400 treadwear tire costs $63 per tire and 650 treadwear costs $75. Based on the price the 650 treadwear costs more but has B grade for temperature.
If you use your web site for advertising, you may deduct web maintenance costs as an advertising expense. If you use your website for selling (having a shopping cart, for example), this is a cost of selling and is considered separately. Costs for temporary signs are considered advertising. Costs for permanent signs (that last more than a year) are not advertising, but signs may be depreciated as long-term assets.
Website design costs not considered software costs are deductible in accordance with their useful life. Thus, these costs must be amortized over the number of years that it is expected that the non-software portions of the design will be used in the business.