S-Corp Taxes - Can expansion / new branch be a capitol expense?

Hello everyone!



I currently own a S-Corp and looking to expand / open new branches in other states. I am seeking advice on taxes.



Company Profile:



Michigan based company - Single location for 40+ years

Product - Design & manufacture industrial pollution control equipment - worldwide market

Annual Sales - 15m



Question: If I open a new branch of the company in a different state (Texas etc) can the expansion cost be considered a capitol or other cost for tax deductions etc.



I'm open to any and all suggestions / recommendations.



Greatly appreciate any advice!



Ps. - this forum is fantastic, thanks again in advance..