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If/when software goes out of use, it can be written down and deducted immediately. The 5 years is a maximum, not a minimum.

lgleason
I don't think that is true. From what I'm reading there is no acceleration.
ikekkdcjkfke
What happens when changing broken parts on a machine that's amortizing, or repairs
jncfhnb
Repairs and maintenance would generally be expensed.

Expansions and improvements would generally be capitalized.

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