Start-up Costs Definition | Becker
Accounting Dictionary
Start-up Costs
- Start-up costs are expenses incurred in the formation of a corporation (legal fees) and are considered organizational costs. Start-up costs are expensed when incurred. The costs of preparing to operate facilities which can include costs of designing, tooling, recruiting, and training the labor force before production starts; moving; preparation of facilities; and related general and administrative costs.