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1. 所有创业成本均可立即抵扣

企业开办成本是指企业开始运营前产生的费用。企业开办成本包括开办成本和组织成本，因企业类型而异。这些成本类型的例子包括广告、差旅、调查和培训。这些开办和组织成本一般称为资本支出。

特定资产（如机器或办公设备）的成本可通过折旧或第 179 节支出收回。创业时，您可以选择扣除或摊销某些创业成本。

您最多可以选择扣除 5,000 美元的创业成本和 5,000 美元的组织成本；但是，如果您的创业成本或组织成本总额超过 50,000 美元，则这 5,000 美元的扣除额会相应减少，剩余的成本必须摊销。

1. All Start-up Costs Are Immediately Deductible

Business start-up costs refer to expenses incurred before you begin operating your business. Business start-up costs include both start-up and organizational costs and vary depending on the type of business. Examples of these types of costs include advertising, travel, surveys, and training. These start-up and organizational costs are generally called capital expenditures.

Costs for a particular asset (such as machinery or office equipment) are recovered through depreciation or Section 179 expensing. When you start a business, you can elect to deduct or amortize certain business start-up costs.

You can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred; however, the $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000, and any remaining costs must be amortized.