What can be consider or included as a startup cost. I have accumulated a combination of different costs for example: Advertising, courses for small business, Fuel, cell p

[DaveF1006]

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.