Are professional fees capitalizable?

Excuse me, could you please clarify for me if professional fees are indeed capitalizable? I understand that this can vary depending on the nature of the expense and the industry, but I'm particularly interested in knowing if it applies to expenses related to cryptocurrency and finance. Are there any specific guidelines or regulations that govern this? Additionally, what factors should be considered when determining if a professional fee is eligible for capitalization? I'd appreciate any insights you could provide on this matter.