Absorption of start-up costs

[Rachael]

Hi,

I was wondering if anyone could help me. I've just started up a new business and I'm currently completing my year one profit and loss forecast. I'm wondering how I should absorb my pre-trading start up costs. At the moment I've put a row in expenses for absorption of start up costs and allocated them equally across the first 12 months, is this the right thing to do?

Any help would be greatly appreciated!

Thank you, Rachael