I apologize for the delay in answering your question.
It is preferred that you start a new thread if your follow up questions are not closely related in time to your initial posting. That will post your question on the "open board" for any expert available to answer, instead of staying in the original expert's que, as happened here,.
By posting a new thread, not only do you receive faster service, but every expert gets credit
and payment for their work.
Ok.....as for your question, I can find nothing in any of the IRS literature that would prevent you from writing off the expenses in full in the year you incurred them (which I assume is this year)
In fact, I think you can make a strong case for Research and Experimental Costs
which supports your position of deducting up to $5000 in the first year, and amortizing the rest over 15 years.
This would be true if this was the first year that you started the facial fitness, or you were expanding your existing "health industry" business to include he facial fitness.
I truly hope this information is helpful but please do not rate until you are satisfied. If you want to click on 1 or 2 just click on the continue to work with me button instead. You will then be able to add any other info or respond to what I have posted so far. Rating 3-5 gives me credit and a good rating but you can still converse with me.