It depends. If your LLC was considered open for business in 2016, then they would get filed as expenses for 2016. If your LLC was not considered open and operational in 2016, then the expenses would be considered start up expenses, and you can deduct the first $5,000 on your 2017 business return, and the rest would need to depreciated. See the following IRS publication to read more: https://www.irs.gov/publications/p535/ch07.html
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