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CompleteMartialArts.com - Costs to fix computer systems for the year 2000.: An article from: The Tax Adviser


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Manufacturer: American Institute of CPA's
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Binding: Digital
Format: HTML
Label: American Institute of CPA's
Manufacturer: American Institute of CPA's
Number Of Pages: 3
Publication Date: 1997-06-01
Publisher: American Institute of CPA's
Release Date: 2005-07-28
Studio: American Institute of CPA's

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1997. The length of the article is 691 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The expenses that businesses will incur to convert their computer systems to accept four-digit dates by the year 2000 should be deductible or amortizable for tax purposes. If the costs of modifying computer software is characterized as a research and development expenditure under IRC section 174, the taxpayer can take current deductions or amortize over 60 months or more. Businesses could also characterize year 2000 computer work as repairs that are ordinary and necessary business expenses not constituting improvements to the software, making the expenses currently deductible.

Citation Details
Title: Costs to fix computer systems for the year 2000.
Author: Carol Conjura
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n6 Page: 352(2)

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