We have hired an architect/design firm to advise us on the layout and the design of our new space (expected move is June 2020). The firm is working with the Landlord's architect. The Landlord is building our space according to their standard materials and finishes. With the advise and help of the Firm, we'll make any improvements above the standard grade and any other additional items. The fees we are incurring now for the space design - should be an asset now to be included in Leasehold Improvements (in 2020) or expensed?