Branding/rebranding costs go on p&l?

Hello all

Also what about initial shop setup costs? I'm opening a new 2nd shop for my existing and running business. Will all the costs associated with the new store be expensed to the P and L or should they be capitalized? The shops costs have furnitures and fixtures and labour charges spent on installing them. I also rebranded the business and would also like to know how these expenses should be accounted.

Thanks in advance for any help you are able to provide. 

Sincerely