BOT Pre OPerative Exp

Dear Friends ,

We Have got A BOT Project of ROAD , Which Will Start Giving Revenue After two Year , i.e. After Completion of Road , My Question is

1. Should We transfer All Exp , menas Reccuring and Non recurring  to Capital WIP

2. If  No Then Should we prepare Profit and Loss Account Without Revenue

3. Can We charge Deprecitaion On Road , license fees , techniclae payment etc