Actually, the expenses incurred prior to official opening of the business are generally considered Start Up Business Expenses. Thus, these expenses are capitalised as Organization or Start Up Expenses. According to the IRS, the first $5,000 can be expensed in the first year of business. Amounts in excess of this amount would be capitalized and amortized over 15 years!
But, the IRS has stated that "If the taxpayer incurs more than $50,000 of start-up costs or organization expenditures, the $5,000 expense is reduced dollar-for-dollar for every dollar spent over $50,000."
The equipment and shelves would be depreciated over the applicable MACRS (modified accelerated cost recovery system), generally it would be 7 years for items that you have described.