ACC 304 Course Great Wisdom / tutorialrank.com ACC 304 Course Great Wisdom / tutorialrank.com | Page 114

a. assets under construction for a company's own use.

b. assets that are ready for their intended use in the earnings
of the company.

c. assets that are not currently being used because of excess
capacity.

d. All of these assets qualify for interest cost capitalization.

35. When computing the amount of interest cost to be
capitalized, the concept of "avoidable interest" refers to