We just received a bill for fees that date back to 3 years. We weren't aware of these fees and only this fiscal year an agreement was executed, including ongoing fees for this year and the future, as well as catch-up fees that go back 3 years. I am inclined to not hit the P&L for the catch-up fees and only adjust retained earnings, but not sure if that would be the right approach since we executed the agreement this fiscal year these expenses were omitted because of error or oversight on our part. Any suggestion on how to book the fees would be helpful