Amortization
Amortization
Amortization
Amortization is similar to the straight line method of depreciation in that an annual deduction is allowed to recover certain costs over a fixed time period. You can amortize such items as the costs of starting a business, goodwill, and certain other intangibles. See the instructions for Part VI, form 4562.
http://www.irs.gov/pub/irs-pdf/i4562.pdf
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