First, you should probably have a proper consultation with a licensed tax adviser (EA/CPA licensed in your State). In fact you should have had it before you started, but that ship has sailed.

You're talking about [start-up expenses][1]. You can generally deduct up to $5000 in the year your business starts, and the expenses in excess will be amortized over 180 months (15 years). This is per the [IRC Sec. 195][2]. The amortization starts when your business is active (i.e.: you can buy the property, but not actually open the restaurant - you cannot start the depreciation).

> I have a couple questions about accounting - should all the money I
> spent be a part of capital spending? Or is it just a part of it?

If it qualifies as start-up/organizational expenses - it should be capitalized. If it is spent on capital assets - then it should also be capitalized, but for different reasons and differently. For example, costs of filing paperwork for permits is a start-up expense. Buying a commercial oven is a capital asset purchase which should be depreciated separately, as buying the tables and silverware. If it is a salary expense to your employees - then it is a current expense and shouldn't be capitalized.

> Our company is LLC if this matters. 

It matters to how it affects your personal tax return.

  [1]: http://www.irs.gov/publications/p535/ch08.html#en_US_2013_publink1000208938
  [2]: http://www.law.cornell.edu/uscode/text/26/195