"and these expenses would be start up expenses?"

You didn't really list "expenses." Some of that stuff is Supplies and some is Assets. You are going to have different classes (types) of Assets in this operation. Building, Furniture, etc, are all treated differently. Supplies expense are things that wear out and are replaced constantly, such as linens. Although, not in service = not using up linens at that point.

Startup Costs are permits, licenses, electricity, things you would deduct as expenses if this was already in place. But assets get depreciation, or fall in the accelerated depreciation category (depends on the tax rules in place that specific year).

Here's a nice article:

https://www.therealestatecpa.com/blog/real-estate-start-up-costs