Business & farm

Thanks @JeffreyR77 . To clarify, let's say I had something like this:

 

2017: $1000

2018: $1000 

2019: $1000 (abandoned business)

 

If I understand correctly, I'm not actually "amortizing the remainder" since the lifetime total is under $5k. But I would take the 2017 and 2018 expenses as ordinary Schedule C business losses, and the 2019 expenses as a capital loss?

 

Also, when you say "the guidance is pretty concise", that's Publication 535, right? Or is there anywhere else I should be looking for this?