No, you do not record any assets until they are actually used in your business (placed into service).
The deposits you paid could be shown as an Other Current Asset on the balance sheet. But the cost would not be an expense.
When the assets are placed into service, you have several options to fully expense (depending on the type of asset and the individual cost), take accelerated depreciation (Section 179 or Special "Bonus" Depreciation), and/or depreciate the remaining balance over the rest of the asset's useful life.
In most cases, you should enter each asset separately to allow for future changes in business use or in case of a sale. However, you can combine assets of the same class (furniture, for example) if they are placed into service on the same date.
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