Under International Accounting Standards (IAS) 16, an asset can be capitalized if it meets the criteria of being an identifiable non-current asset that is controlled by the company and has a probable future economic benefit. If the installation service fees meet these criteria, they could potentially be capitalized as part of the cost of the asset.
However, under IFRS 15, costs that are incurred to fulfill a contract (such as installation service fees) should be recognized as an expense when the service is performed. In this case, these costs would be recorded as cost of sales or cost of goods sold (CoGS/CoS) rather than as an asset to be depreciated.
The treatment of installation service fees in the EBITDA would depend on how the company has chosen to recognize these costs in its financial statements. If the costs are recorded as an expense when incurred, they would be included in the calculation of EBITDA as part of the CoGS/CoS. If the costs are capitalized and amortized, they would be included in the calculation of EBITDA as part of the depreciation and amortization expense.