又到周六啦!3月28日的USCPA考點(diǎn)解析來(lái)啦,各位學(xué)員只有每天不間斷地練習(xí),才能將USCPA的各個(gè)考點(diǎn)理解透徹,大家都能做到嗎?
  Interest period capitalization:
  利率資本化的時(shí)間
  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