Deductions & credits

Where do you enter this data?  
I am at NonResidential Real Estate Commercial Property
Cost ( I put total cost of building and land)
Cost of Land I entered actual cost of land
I have plumbing and electrical expenses- for the construction.   WHERE do I put this category and the values?  I've read that the key systems need to be separated but don't know if I list Plumbing as an asset with figures
Electrical as an asset with figures
This was a brand new construction for  a commercial building.  I have building materials, labor and expenses for leveling parking area and laying down gravel for driveway .  Any details as to where to put these expenses would be appreciated.