USA Posting expenses related to developing an oil field

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What is the appropriate way to categorize expenses related to returning an oil field back into production (RTP)?

Should expense such as the following be expenses or on the balance sheet as assets?

Trucking
Cleanup
Environmental
Tank farm inspection
Services of geologists
Surveying

I know that pipe and cement and stuff like that should be capitalized but what about these other expenses? This field in not in production yet. These are all the expenses getting it there. Thanks!
 

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