Business start-up cost examples

Here are a few examples of business start-up costs:

- A survey of potential markets

- An analysis of available facilities, labor and supplies

- Advertisements for the opening of the business

- Travel and other expenses incurred to get prospective distributors, suppliers or customers

- Salaries and fees for consultants and executives, and fees for professional services

Once you have passed the start-up phase and identified a target business you want to acquire, you can no longer amortize related expenses under this rule.