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Hi, my name is Mark. I will be happy to help you with your questions. When did you begin operations? Have you started generating revenue (sales)? What type of expenses are these?
From your list of expenses the only amounts that you would capitalize would be the equipment.
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 engaged in the formation and structure of the entity.
The start-up costs would be a capitalized asset (intangible asset). You would be able to deduct up to $5,000 of start up costs in the initial year by making an election. Amounts in addition to $5,000 would be amortized over 15 years. If the amounts are above $50,000 the $5,000 of initial deduction would be reduced.