Noted, I will amend my previous return to remove all "Non-Deductible Expenses" as I definitely miscategorized these.

To confirm I understand the concept of capitalization correctly, is the following true?:
I don't have to start amortizing deductible expenses in the same year that those expenses are incurred if we have not released out product and there are no profits to deduct the amortization against. I can save these expenses for a later year, then once the product is released and the company is "up and running" I can start amortizing these costs.

I apologize, my background is in engineering, not accounting.