during the preparation period, office expenses, utilities, staff salaries, recruitment fees, travel expenses, cleaning supplies, tableware and low-value consumables used in the front and back fields, rental fees, working meals, license fees, etc. can all be included in the start-up expenses of the projects under construction, and will be transferred to the sales expenses at one time in the opening month. Tables can be included in fixed assets because of their large quantity and high amount, and chairs can be directly included in the organization expenses. This is what our company does. I hope I can help you!