The back-up procedure and back-up software should get priority attention, as this is how you would recover from a catastrophe.

 Backup software is a very sophisticated software. Like any software program the end user of the software takes responsibility to learn the usage and operation of the software.

The manufacturer brand and/or model of the hardware/software as delivered may be appropriate for its initial configuration, however, it may not be all-inclusive to cover all situations. This may be due to changes in the operating system, other devices or software installed to the computer.  Call Electrosonics at 586-858-8448 to determine if your backup system should be enhanced.

If the software is included in
the purchase price of the
computer, it generally does not
have to be broken out
separately. The entire cost of
the machine and the software
can be depreciated over five
years, or expensed in full in
one year, subject to the annual
limit, generally $24,000 in
2001 and 2002, $100,000 for
property placed in service in
2003. For 2004, the limit will
be further increased to
$102,000.

If you have bought software, it
is fully deductible in the year of
purchase if it has a life of one
year or less. This may apply,
to software that is upgraded
annually or if a new edition
must be issued each year for
the user to stay current.