code: function buildExcludeCheck (transpileDependencies = []) {
    const dependencyChecks = transpileDependencies.map((dependency) => (
      new RegExp(`node_modules.${dependency}`)
    ))
  
    // see: https://webpack.js.org/configuration/module/#condition
    return function (assetPath) {
      const shouldTranspile = dependencyChecks
        .reduce((result, check) => result || assetPath.match(check), false)
  
      if (shouldTranspile) { return false }
      return !!assetPath.match(/node_modules/)
    }
  }
docs: Take into consideration if the user wants any dependency
  to be transpiled with Babel and returns an exclude check
  function that can be used by Webpack