LBO - Financing fees

Have a quick doubt and grateful if you could help me out. This is for Europe/UK.

Financing/arrangement fees in an LBO, are they 1) Categorised as "Uses", amortised over time and included in D&A on P&L and on BS as asset or 2) Just not included in S&U and included as interest expense through P&L?

Many thanks in advance monkeys!

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