website development cost

[lbe]

I was wondering if a small business owner expenses or amortizes the initial cost of developing their website (can’t find the Pubilcation with this information). Thanks in advance.

[Beth]

website development cost

I have not seen anything definative on this, but for the small business owners I have with sites, development costs are generally under $5k and I take it all under 179.

[lbe]

I have not seen anything definative on this, but for the small business owners I have with sites, development costs are generally under $5k and I take it all under 179.

It sounds like it should be depreciation not expenses and since its not definative that the 179 is the save way to handle it.