高頓網校小編為各位ACCA學員整理了P1科目復習指導，希望大家查漏補缺，對考試有所幫助。        3. IAS 23 Borrowing costs – capitalization of borrowing costs
　　Example 3: Zenzi Co had the following loans in place at beginning and end of 20X8
 
　　
        The 8.9% debenture was issued to fund the construction of a qualifying asset (a piece of mining equipment), construction of which began on 1 July 20X8.
　　On 1 January 20X8, Zenzi Co began construction of a qualifying asset, a piece of machinery for a hydroelectric plant, using existing borrowings. Expenditure drawn down for the construction was: $30m on 1 January 20X8, $20m on 1 October 20X8.
　　Required
　　Calculate the borrowing costs to be capitalized for the hydro-electric plant machine.