I have an LLC I formed in April 2015 to acquire land, build, and lease as a commercial property. I closed on the land in Feb 2016 and construction will start in the next few weeks. I incurred $20K in 2015 for architectural and legal fees. Do I list the start date of the company as April 2015 when I formed the LLC, or is it when the building is completed and I start leasing? Are any of these construction costs considered "startup" costs?
