Archive: 19 Settembre 2023

19

Set2023
Companies apply the following step-by-step analysis to determine the borrowing costs to be capitalized. For construction projects of fixed assets, calculate specific borrowings by subtracting any investment income earned during the interim investment from the actual borrowing cost. In concept, interest cost is capitalizable for all assets that require a ... Leggi tutto
19 Settembre 2023leadercosmesi

19

Set2023
For example, a missed payment of interest could simply be a period expense that is immediately recognized on the income statement. In this case, the accrued interest that is due is not capitalized interest but instead set to be expensed immediately. When a business capitalizes interest, it defers the deduction ... Leggi tutto
19 Settembre 2023leadercosmesi