SMLLC One time business license fee

Hello,

 

I started a SMLLC in 2023 and paid one time business license fee to a firm for business software, related training, and business marketing, consultations, software help to get the business going in first year. My 1-year contract has expired and I do not need to pay any other fees to this firm anymore.

 

How do I claim this on Schedule C?  Is this Section 179 depreciation or considered Section 197 Intangible and needs to be amortized over 15 years?

 

Thank you