Interest period capitalization:
　　利率資本化的時(shí)間
　　Expenditures for the asset have been made
　　Activities that are necessary to get the asset ready for its intended use are in progress
　　Interest cost is being incurred
　　Instructor’s tips:
　　is period continues as long as 3 conditions are present
　　it ends when assets is substantially complete and ready for intended use
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