Use FASB Codification.

7.4 Presto's System Implementation In order to properly account for leases identified during its ASC 842 (Leases) adoption, Presto purchased a license to a cloud-based lease accounting software system (Lease Account). Presto paid a third-party consulting company $90,000 to assist in customizing the Lease Account system and integrating the sys- tem 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 Presto, and Presto incurred costs in integrating and customizing the new software. You are a member of Presto's accounting team and have been asked to document whether the fees paid to the consultants can be capitalized