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.
老师我有点不明白所谓的利息资本化，是不是借来的钱用来购买资产，产生的利息费用变成资产的一部分，加到资产价值上? 所以资产的value= purchase cost + capitalized interest, 可以这样理解吗？
