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Which of the following expenditures should not be treated as a start-up cost for accounting purposes? Filing fees in the state in which it plans

Which of the following expenditures should not be treated as a start-up cost for accounting purposes?

  1. Filing fees in the state in which it plans to do business.
  2. Accounting and legal fees associated with forming a new company
  3. Advertising costs related to the opening of the business
  4. Costs related to leasehold improvements

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