According to the IRS in this link Start-up costs include amounts paid for the following.
An analysis or survey of potential markets, products, labor supply, transportation facilities, etc.
Advertisements for the opening of the business.
Salaries and wages for employees who are being trained and their instructors.
Travel and other necessary costs for securing prospective distributors, suppliers, or customers.
Salaries and fees for executives and consultants, or for similar professional services.
If the costs for some of these items are less that $5000, you can expense them in the first year of operation, if more then these expenses would need to be amortized. Please view this Turbo Tax link for more information.