Are you referring to per-operational costs? They have to be expenses as and when incurred as per IAS 38.69 "
"expenditure on start-up activities (ie start-up costs), unless this
expenditure is included in the cost of an item of property, plant and
equipment in accordance with IAS 16. Start-up costs may consist of
establishment costs such as legal and secretarial costs incurred in
establishing a legal entity, expenditure to open a new facility or business
(ie pre-opening costs) or expenditures for starting new operations or
launching new products or processes (ie pre-operating costs)."