I have a small business with one location. I recently opened a second location. While I was doing the build-out of the new space, I purchased supplies, equipment, etc. I coded all of the purchases to a leasehold improvements account. For things like, plumbing, electrical, framing, etc., I'm going to amortize this balance over 60 months starting in August, 2016 when the new location opened. How do I account for the supplies, etc.? Should I have expensed them when I purchased them? Do they need to be amortized also? Do I record the expense all in the first month of opening?

Thanks,
John