There are not the same questions but totally different ones. Income and Deductions subjects are not the same.
As for this particular question - I appreciate your effort to answer. Unfortunately, this answer is not complete and quite general. That is why I asked questions with examples and did not mix all subjects. I understand that _eventually_ all expenses for domain names will be applied. The question was should I apply whole amount in 2014 or I must calculate only portion of amount based on how many days domain names active in 2014 and apply that portion to 2014 tax year expenses; then the portion of domain expenses for domains being active in 2015 apply in 2015.
