Doubt on AS 26

As per AS 26  for the cost of intangible asset to be capitalised following condition should be satisfied,

1) The cost can be estimated reliably

2) future cash inflows can be ascertained 

going by this logic the expenses in relation to boarding and lodging should not be capitalized as the future cash flows can't be ascertained

Now take this:-

A company implement SAP and incurs consultancy expenses. It also incurs lodging and boarding exp for some consultants. Now how can u identify future cash inflow from SAP inplementation as well as from lodging and boarding cost? The logic is also equally correct if the expense incurred is smoothening the administration of the company. Give your views