Just as an aside - as a general accounting principle, no, wages are not always deducted.
The easy example is a car company, like Ford. If they buy a car factory, that is a capital asset, and the cost needs to be amortized over x years. If they decide to instead BUILD a car factory...they still end up with a capital asset, and the costs (including wages) need to be amortized over x years.
In most cases this is what companies want - they'll have revenues over x years and matching costs over x years is generally better for everyone.