We already had a website set up before we opened, but we have now revamped it going forward. We spend over 25K on the new site, and I would hate to have to expense that all this year. Is there a way to spread the expense out?

Expense it on your own internal books, or via the IRS? Regarding your internal books, you have a selection of methods you can use. Same with the IRS when expensing it on your tax return. Reply with where you mean to expense it.

It is likely to your advantage to expense as much as allowed for tax purposes.
The only exception I can think of would be a NOL (net operating loss) situation where your current loss carryforward was limited or expected to expire before it could be used.

Internally, you would want to use the method that best conforms to the benefit received from the asset.

We do not need or want to take the expense (internally at least). We have a rather large operating loss this year, and are hoping to help our bottom line. If I can do something that will work for the IRS too that would be helpful. How many years can I write it off over?