Systems Implementation Jefferson County$$s accounting software needs replacement. Accordingly, Jefferson County engages a consultant to research the County$$s current needs and to present alternative systems solutions to the County executive. The cost of this consultant$$s research project is $$15,000.$ Using the consultant$$s recommendations, Jefferson County moves forward with the purchase of a new accounting software system, at a cost of $$2$ million. After purchasing the software, Jefferson County incurs additional fees with the vendor to customize the software, totaling $$150,000.$ These fees are paid before the software can be used as intended and relate to preparing the software to function as intended for the County. Once it is determined that the software is operational, Jefferson County incurs an additional $$15,000$ to train its employees on the use of the software $($including consultant fees for the software vendor to provide the training$).$ Using guidance in the GASB Codification, advise Jefferson County on appropriate treatment of these costs.