@jwathanjr Just in general, start-up costs and organization expenses are deductible in your first year of operation.
You can elect to deduct up to $5,000 of start-up and $5,000 of organizational costs. The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized.
See https://www.irs.gov/publications/p535#en_US_2018_publink1000208901
Business assets become deductible (expensed or depreciated) when they are placed in service.
