NO.PZ2024011002000080
问题如下：
The following information is available concerning a new showroom a company built. Construction started on 1 January 2012 and the grand opening was on 1 January 2014:
Loan: Funds borrowed on 1 January 2012 and put to use
immediately: €30 million
Interest rate on loan: 8%, payable annually
Repayment terms for loan: Balloon payment, due on 1 January 2017
Total construction costs incurred during 2012 and 2013: €38.5
million
Expected useful life of the showroom: 40 years
Expected residual value of the showroom: €5 million
Depreciation method: Straight line
The depreciation
expense (in millions) for the showroom in 2014 is closest to:
选项：
A.€1.0175. B.€0.8375. C.€0.9575.解释：
Because the asset is self-constructed, the costs of specifically identifiable interest during the construction period can be capitalized and included in the cost of the showroom.
所以interest capitalize 只算建设期的interest是嘛？
2014 年开始使用建筑后的interest 均不capitalize?
