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Get your taxes done using TurboTax
No. Those items you mention would be separately capitalized and/or expensed.
"Start-up" costs pertain to the creation and organization of the business entity itself, e.g., fees and other costs related to establishing an LLC in a state, or the creation of an S or C corporation, and research costs, etc. in determining if the business activity itself is viable or makes sense. Here's the IRS's take on what comprises start-up costs:
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Start-up costs are amounts paid or incurred for: (a) creating an active trade or business; or (b) investigating the creation or acquisition of an active trade or business. Start-up costs include amounts paid or incurred in connection with an existing activity engaged in for profit; and for the production of income in anticipation of the activity becoming an active trade or business.
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It is a cost you could deduct if you paid or incurred it to operate an existing active trade or business (in the same field as the one you entered into).
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It is a cost you pay or incur before the day your active trade or business begins.
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An analysis or survey of potential markets, products, labor supply, transportation facilities, etc.
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Advertisements for the opening of the business.
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Salaries and wages for employees who are being trained and their instructors.
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Travel and other necessary costs for securing prospective distributors, suppliers, or customers.
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Salaries and fees for executives and consultants, or for similar professional services.
Tom Young