I have a client who has a business teaching kite surfing in Hawaii. Kite surfing involves surfing at great speeds and spanning long distances. They offer photo and some videography as part of the packages they sell, but those are taken from the shoreline or from surfboards which are close to the shoreline. 

They want to expand into aerial photo/video packages (which would give them much better footage for kit surfers at great distances), as well as doing some commercial aerial photo/video work for clients on the island.  To this end, the owner is taking a helicopter flight training course, which is VERY expensive.  He would like to use this as a business expense, since the purpose of this education is going to be used 100% for his business after he gets his license.  

If it is considered business, do we need to amortize the cost of this education over time? how long?

Mahalo for your opinions

Jennifer