How do they handle the start-up costs?

Please respond to the following:

• Avery has always wanted to own their own business. Last year, they took the leap and opened a pet store in a nearby city. They lease the store. They incurred start-up costs and large inventory costs for buying food in bulk. They had to purchase three large tables and a machine that moves the food to higher shelves for storage. They even hired five people: a groomer, two clerks, a stock person, and a bookkeeper. Unfortunately, the bookkeeper has accounting experience but no tax experience. Now, they are lost.
• How do they handle the start-up costs? What kinds of assets can they depreciate?
• What kinds of records should they keep?