Hey Oldjack!
Been missing your oneryness self much.
Ther original question was difficult to understand. My point was if an entity started another business of the same type at a new location, I don't believe they have start-up costs.
EXAMPLE: Allen is a wholesaler who started a retail business for his merchandise. Any start up expenses incurred with regard to the opening of the first retail outlet may be deducted and amortized. On the other hand, the start up expenditures to open additional outlets are considered expansion costs of an existing business, deductible under as trade or business expenses, if they do not have to be capitalized. If a separate entity is formed, whether in connection with the expansion in the same line of business or an expansion into a new line of business, the costs are eligible for treatment as start-up expenses. Specialty Restaurants Corporation v. Commissioner, T.C. Memo. 1992-221.