If I have several start up costs related to cost of goods sold, can I make one entry for cost of goods sold or do i have to itemize each and every one?

I have several start up costs related to cost of goods sold, others for advertising, others for supplies, etc. Can I make one entry grouping (COGS, Advertising, Supplies) or do i have to itemize each and every one? There are hundreds, upward of a thousand!