Three events or transactions must be taking place for capitalization of

10 查阅

borrowing costs to be started

A.Expenditure on the asset is being incurred

B.Borrowing costs are being incurred

C.Activities are in progress that

are necessary to prepare the asset for its intended use or sale

D.Borrowing has arrived

参考答案:

答案：Expenditure on the asset is being incurred；Borrowing costs are being incurred；Activities are in progress that

are necessary to prepare the asset for its intended use or sale