Capitalization of borrowing costs * Shall be suspended only during extended periods of delays in which active development is delayed. May be suspended only during extended periods of delays in which...




Capitalization of borrowing costs *





















Shall be suspended only during extended periods of delays in which active development is delayed.


















May be suspended only during extended periods of delays in which active development is delayed.


















Shall be suspended during temporary periods of delay.


















Should never be suspended once capitalization commences.









Jun 09, 2022
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