d. allocated on a pro rata basis between the asset and normal operations.
32. Which of the following costs are capitalized for selfconstructed assets?
a. Materials and labor only
b. Labor and overhead only
c. Materials and overhead only
d. Materials, labor, and overhead
33. Which of the following assets do not qualify for capitalization of interest costs incurred during construction of the assets?
a. Assets under construction for an enterprise ' s own use.
b. Assets intended for sale or lease that are produced as discrete projects.