Which is the best definition of start-up costs?

a. All activities associated with organizing a new entity.

b. Organization costs.

c. One-time activities for opening a new facility, introducing a new product or service, conducting business in a new territory, conducting business with a new class of customer, initiating a new process in an existing facility, or some new operation.

d. Activities related to routine ongoing efforts to refine or otherwise improve the qualities of an existing product, service, process or facility.