Hi

I'm curious to know how you handle this. As part of a project a trainer came  to our location. Two weeks later he submitted an invoice. Is that invoice part of the project to be depreciated when the project is completed or does it get expensed in the current month? I appreciate your feedback.

thanks

manny

 In general, the cost of the trainer is deductible as business expense.

The training cost can only be capitalized in rare circumstances where the training is intended primarily to obtain future benefits significantly beyond those traditionally associated with training provided in the ordinary course of your business.

In general, it is better to expense a common deductible expense such as training cost and let the IRS prove to you that it should be capitalized.