You've got a couple of different issues mixed up there.
Startup costs are allowable business expenses. They are included on your first business tax return. If you have startup costs incurred in a year prior to the business being active, you hold them over and deduct them the first year that the business is an active, ongoing enterprise, even if you don't have revenue that first year.
Assets that you buy are always handled as assets (depreciated, unless they qualify for one of the kinds of special treatment). Other startup costs may be deducted in full the first year if they are less than $5000. If more than $5000, they must be partly deducted and partly amortized over 15 years, according to a formula that I don't have at hand. If you use a tax program, the program should do this for you.
However, you can never deduct costs needed for training to change jobs or meet the minimum qualifications for your job, either as startup expenses or regular expenses. You can deduct education and training needed to maintain or improve your credentials, but you can't deduct training needed to meet the minimum requirements for your job. I mention this because I don't know what you mean by development and coaching expenses.
