Expenses prior to launch

I am working towards opening my own business, and have received a TIN for my LLC.

 

I am currently in the build-out phase and expect to open for business (i.e. generating revenue) in Spring of 2023.  Expenses incurred to-date are all related to preparing the business for opening: supplies, furniture & fixtures, legal fees, design fees, tax filing costs, etc.

 

How are the expenses I've incurred in 2022 treated for deductibility on my 2022 (or future?) tax return?

 

Thank you