| To answer your other question, "if you did not start your business until 2008," then the expenses incurred prior to 2008 would be capitalized as Organization Business Start Up Expenses.
These costs are then amortized over 60 months usually! Thus, you would be able to deduct these costs at about 20% per year over 5 years! The term amortized is used instead of depreciated because amortization expenses refer to assets that are either intangible business assets or for Start up or Organization costs. | 
