It depends.
If these expenses occurred prior to you opening your doors for business, the whole package (training, web design and support) could be considered a start up cost, amortized over 15 years. $5000 of these costs can be expensed in the first year of operation.
If your business is operating, I recommend that you expense the training and web support currently, and capitalize and amortize the Web Design portion over 3 years.
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