Andale's System Implementation: In order to properly account for leases identified during its ASC 842 (Leases) adoption, Andale purchased a license to a cloud-based lease accounting software (LeasePro). Andale paid a third-party consulting company $85,000 to assist in customizing the LeasePro system and integrating the system with its current internal accounts payable and general ledger software. That is, the lease software, as purchased "out of the box" was not yet customized to Andale, and Andale incurred costs in integrating and customizing the new software. You are a member of Andale's accounting team and have been asked to document whether the fees paid to the consultants can be capitalized