If you call your purchase "inventory" it is not expensed until you sell it and the expense is call cost of goods sold resulting in a net profit of the sale. This is true if cash basis (with inventory) or accrual basis.

If you call your purchase "expense" it is expensed against any income of the period regardless of when the purchased items are sold. Thus, if you have no sales you would have a loss.

Hmmm... you actually use an attorney to do taxes. You are really brave.