Ann: Voluntary Suspension Extension, page-149

incorrect, items that are not physical in form can be classified as property plant and equipment

initial delivery and handling costs;
any costs directly attributable to bringing the asset to the location and condition necessary for it tobe capable of operating in the manner intended by management.

you say:
so now they are under construction?  "no depreciation as its still under 'construction'
the term construction effectively means 'work in progress' - ie the asset isn't finished yet.