Apllicability of Operative or Pre-operative expenses ??

a company has been incorporated, it has also been sanctioned an OD by a bank,through this OD A/c raw materials has been purchases and bank also has charged OD interest and Processing charges. but the manufacturing activities have not yet commenced, whether the OD interest, depreciation on Fixed Assets will be charged under operative or pre-operative expenses ? please give ur expert advice asap .. thanking you in advance !