又到周六啦！3月28日的USCPA考點解析來啦，各位學員只有每天不間斷地練習，才能將USCPA的各個考點理解透徹，大家都能做到嗎？
　　Interest period capitalization:
　　利率資本化的時間
　　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