I have a current rental property which we are bulldozing and building a new rental house on. How do I account for pre-construction costs paid in 2017?

I have a current rental property which we are bulldozing and building a new rental house on in the future. As part of the project, we have costs like soil sample, design fees, etc. we’ve paid outside of the construction loan. How do I account for pre-construction costs paid in 2017?