USA Depreciating Website Development Cost

[JohnEA]

Curious as to what form would be the best for depreciating website improvement/development costs. Coding etc.

 

[bklynboy]

They are capitalized and amortized over their useful life. Is that what you are asking? Be careful as not all are capitalized (such as training, scoping and other activities that are not considered development).

Edit: My response was GAAP but I see this is in the Tax section so you may be asking the tax treatment which I am not.