My client wrote some music, no cost to this. Then he paid $7,000 to musicians and a sound studio to record the music. Last he paid $1,000 to have 1000 CD's made. Can he elect to amortize the $7,000 over 5 years under the new law mentioned on page 9-20. I just can't tell if this type of expense is what the law addresses. To me the $1,000 spent making the CD's would not be covered under this new law. This would just be an inventory item.