These are not startup costs.
Startup 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 goodwill and intangible assets and the franchise fee are Section 197 intangibles and are to be amortized over 15 years. See this IRS document.
The used sports equipment is a fixed asset which can be depreciated over 5 years.
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