Quantenbiologie in der Genetik

Tax Treatment of Prepublication Expenses of Authors and Publishers

“…These activities include traditional editing, conferences with authors, and proofreading.1 84 The cost of editorial preparation is treated differently by different publishers. 185 The Association of American Publishers recommends that preparation costs be treated as business expenses. 186 However, since preparation costs are more easily identified with particular books than are selection costs, some publishers treat them as a cost of inventory, while others amortize them over the useful life of a series of books.…”