Atlanta Falcons owner Arthur Blank has invested $15 million in a local job training program as part of a deal to build Atlantas new football stadium in Westside Atlanta, one of the citys poorest neighborhoods.

Question: Discuss whether the $15 million contribution made by the investors to 'Westside Works' should be capitalized as part of the cost of the stadium? Note that one of the requirements, for the investors to obtain approval for construction of the stadium, was that they contribute $15 million dollars to the 'Westside Works' free job training program.