Off-The-Shelf Computer Software That Is Purchased for Use in the Taxpayer's

question 85

True/False

Off-the-shelf computer software that is purchased for use in the taxpayer's trade or business is amortized over 36 months,or it can be immediately expensed under a Sec.179 election.

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Definitions:

Autism

An autism spectrum disorder characterized by extreme aloneness, communication problems, intolerance of change, and ritualistic behavior.

Childhood Disintegrative Disorder

A rare condition characterized by late onset (at least after two years of normal development) of developmental delays in language, social function, and motor skills.

Asperger's Disorder

A former diagnostic category denoting a higher-functioning form of autism characterized by significant difficulties in social interaction and nonverbal communication, alongside restricted and repetitive patterns of behavior and interests.

Rett's Disorder

A rare genetic neurological and developmental disorder that affects the way the brain develops, leading to a progressive loss of motor skills and speech.