Long-term deferred expenses including starting expenses, by way of operating lease improved defray that hires fixed assets etc.. Start-up costs refers to the company during the period of establishment costs incurred during construction, including the personnel salary, office fees, training fees, travel expenses, and printing fee, registration fee and are not included in the fixed assets and intangible assets price gains and losses, interest and other expenses.Start-up costs from the company began operating costs during the month disposable includedUnder operating leases fixed assets during the lease term, amortized into engineering cost and management cost"