Answer:
D. Start-Up Costs
Explanation:
Startup costs are the initial expenses incurred in setting up a new business. They include registration fee, office hunting fee, legal charges, planning and cost of launching. Startup costs are the total cost of converting a business idea into a venture.
A person who desires to start a business incurs a list of expenses before the business can begin operating. Startup costs are one-off the expenses. Without these expenditures, the business cannot be formed.
