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I happened to read about this a couple weeks ago.
The scenario they gave might be a situation where someone pre-pays for a year of hosting in November 2009.
They can write off Nov and Dec amounts on the 2009 taxes, but the rest would go on 2010's.
I always thought it was WHEN you paid, but apparently it is for when you are using it. Not sure for your example. The accountant would probably say go for it, but I was talking per the IRS.
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