A telecommunications company has acquired a 3G license. The license could be sold or licensed to a third party. However, the management intends to use it to operate a wireless network, and the...

Extracted text: A telecommunications company has acquired a 3G license. The license could be sold or licensed to a third party. However, the management intends to use it to operate a wireless network, and the development of the network starts when the license is acquired. Should borrowing costs on the acquisition of the 3G license be capitalized until the network is ready for its intended use? Respond in no more than three (3) sentences.