Any expenses that business paid or incurred for creating an active trade or business and also the expenses incurred in investigating the creation or acquisition of an active trade or business are the start up costs. Some examples of start up costs include, an analysis or survey of potential markets, products, labor supply, transportation facilities, etc., advertisement for opening the business, salaries and wages for employees who are being trained and their instructors, travel and other necessary costs for securing prospective distributors, suppliers, or customers and salaries and fees for executives and consultants, or for similar professional services. This is not not the exhaustive list, however all these types of costs would qualify.
Some of the costs that don't qualify as start up expense include deductible interest, taxes, or research and expiremental costs.