The expenses you have incurred so far are considered Construction (or Work) in Progress, that should be recorded as an asset on your Balance Sheet. If you're not required to include Schedule L (Balance Sheet) on your Form 1065 return, you would not enter this in TurboTax Business. Otherwise, add the total amount on Line 13 (Other Assets) on Schedule L.
As you said, you do not begin depreciating this asset until it is placed in service. Until that time, it has no effect on your taxable income.
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