Avery has always wanted to own his own business. Last year, he took the leap and opened a pet store in a nearby city. He incurred start-up costs and large inventory costs for buying food in bulk. He even hired fivepeople: a groomer, two clerks,a stock person, and a bookkeeper. Unfortunately, his bookkeeper has accounting experience, but no tax experience. Now, he is lost.How does he handle the start-up costs? What kinds of assets can he depreciate? What kinds of records should he keep?