Start-up costs and organizational costs are for the creation of the business as a whole, not for a "division" of the business.
Per IRS Publication 535:
Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. Organizational costs include the costs of creating a corporation or partnership.
The costs you are listing are either costs attributable to the rental asset operations or improvement costs to be capitalized and associated with the asset, whichever is appropriate for the specific type of expense.
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