NO.PZ2018062018000048
问题如下：
When constructing an asset for the company's own use, the directly related interest is:
选项：
A.expensed as incurred.
B.capitalized as part of the relevant long-lived asset.
C.capitalized as part of inventory.
解释：
B is correct. If the interest expenditure is incurred in connection with constructing an asset for the company's own use, the capitalized interest appears on the balance sheet as a part of the relevant long-lived asset such as property, plant and equipment.
老师你好，我想问一下选项b和选项C的区别，什么时候资本华为资产一部分，什么时候为存活一部分，谢谢
