Have a Tax Question? Ask a Tax Expert
All of the expenses that are not for assets (assets including furniture, equipment, buildings, leasehold improvements and other tangible property) will indeed be grouped together and treated as start-up expenses.
Unless the legal fees are connected with an asset (such as franchise fees or a property) they will be included in the start-up expense group or as organizational costs. If the legal fees apply to a particular asset those fees would be part of the cost of that asset along with the cost, sales tax, delivery and installation of the asset.
Cost of an asset will be set up to depreciate using the applicable class life for each asset beginning when the asset is placed in service (presumably 01/08/2011).
Whether it was for the cost of an asset not yet in service or for start-up group expenses it does not matter in what year the expenses were incurred or paid since it is the start of business (or date placed in service) that determines the date of the start of the deduction and all costs up to that date must be included (and deducted prior to that date).
For more details, please see Business Start-Up Costs
"To elect to amortize start-up or organizational costs, you must complete and attach Form 4562 and an accompanying statement (explained later) to your return for the first tax year you are in business. If you have both start-up and organizational costs, attach a separate statement to your return for each type of cost."
Please ask if you need clarification.
Best wishes for your new business.