Type of Expenditure Organization costs Treatment $5,000 expensed; remainder capitalized and amortized over 180 months Reference $ 709 Type of Expenditure Syndication costs Treatment Amortized over 15 years Reference $ 162 Type of Goodwill and similar intangible assets Expenditure Treatment Amortized over 15 years Reference $ 162 Type of Other intangibles Expenditure Treatment Amortized over 15 years Reference $ 162 Type of Ordinary and necessary post-operating business expense Expenditure Treatment Amortized over 15 years Reference $ 162Type of Expenditure Contributed depreciable or amortizable property Treatment Amortized over 15 years Reference $ 162 Type of Expenditure Acquisition of property Treatment Amortized over 15 years Reference $ 162 Type of Startup expenses Expenditure Treatment Amortized over 15 years Reference $ 162 Type of Organization costs Expenditure Treatment $5,000 expensed; remainder capitalized and amortized over 180 months Reference $ 709 Type of Syndication costs Expenditure Treatment Amortized over 15 years Reference 5 162