Section 144-115-23 - AMORTIZATION23.1General.Prior to admitting members, certain costs are incurred, which are referred to as start-up costs. These costs must be capitalized as deferred charges and amortized over a period of sixty (60) consecutive months, beginning with the first month members are admitted. Start-up costs include, for example, routine and direct service salaries, pay roll payrolltaxestaxes and fringe benefits, heat, gas, electricity, taxes, insurance, mortgage and other interest, employee training costs, repairs and maintenance, housekeeping, and any other allowable costs incident to the start-up period.23.2 Costs that are properly identifiable as organization costs, or which may be capitalized as construction costs must be appropriately classified as such and excluded from start-up costs. 23.2.1 Legal fees paid for organizational expenses are to be amortized over a sixty (60) month period.10- 144 C.M.R. ch. 115, § 23