美国CPA考点解析：利率资本化的时间

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Interest period capitalization:

利率资本化的时间

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