You amortize capitalized website development costs over the asset's useful life, which for most business websites runs 3–5 years. This matches the typical refresh cycle before a site needs significant redesign or platform migration. E-commerce platforms with substantial back-end infrastructure sometimes justify 5–7 years, while enterprise portals with long-term integration commitments can extend to 10 years if the business case supports it. Under both ASPE (Accounting Standards for Private Enterprises) and IFRS used in Canada, only development-phase costs qualify for capitalization. Planning and post-launch operating costs expense immediately. You're capitalizing things like custom coding, database architecture, CMS configuration, and third-party integration work—not strategy sessions, content writing, or monthly hosting. The CRA generally accepts reasonable useful-life estimates if you document the rationale and apply it consistently. The practical reality is that technology shifts fast. A site built on WordPress in 2020 might function fine in 2025, but competitive pressure, security updates, or changing user expectations often force earlier overhauls. Conservative accounting favors shorter periods unless you have concrete reasons for longer amortization. A 3-year schedule means higher annual expense but less risk of carrying obsolete asset value on your books. At Ottawa SEO, we see clients replace or substantially rebuild sites every 4–6 years in practice, even when the original build was solid. Market evolution, not technical failure, drives the cycle. If you're capitalizing a $40,000 site over 5 years, that's $8,000 annual amortization. Over 3 years, it's $13,333. The tax impact and balance-sheet presentation matter for your accountant, but operationally you should budget for meaningful updates or migration well before full amortization runs out. Document your useful-life assumption when you capitalize, review it annually, and if circumstances change—say you pivot business models or adopt a headless CMS—adjust the remaining period accordingly. Consistency and reasonable judgment satisfy both GAAP and CRA requirements without overcomplicating the process.