As Mr. Srinivasaraghavan has pointed out the pre-operative expenses are to be capitalized with the assets, meaning that the cost of the assets will increase, hence there is no question of amortization but only depreciation would arise.
Pre-oprative exp is expenses during construction and hence relate to bringing the assets to operating condition. I am not sure if this can be debited to R & D expenses. Primarily pre-operative expenses would relate to payment of salary, wages (indirect), travel expenses, communication expenses, consultancy charges and normal oprating expenses. Hence the question of R & D Expense would have to be decided based on the nature of expenses.