My company will be start the move of all our equipment to a new Lease location, at the end of December 2009 but we will not start doing business in that location until January 2010, will be moving expense that we will be contracting in 2009 be consider 2009 or 2010 expenses. And could we spread this expense for the live of the lease for accounting purpose.

I would charge it in December. And I don't see how moving is related to the life of your lease at all. All companies have to exist somewhere and it's a little difficult to say how the moving expenses could be directly related to future earnings during some particular lease period.