Accounting for expenses on content preparation etc

Can  one  amortise  the  following  expenses of  a  company  engaged  in  the  business  of  training undergraduate students:

Expenses like  salaries  for   the  development  of  content of  training  manual  which  will  be  used  for  many  years

Expenses  for  developing technology for  delivering and  storing  the  contnet

Expenses  for developing apps  for  students  to  access  the   content