问题如下：
When constructing an asset for sale, directly related borrowing costs are most likely:
选项：
A. expensed as incurred.
B. capitalized as part of inventory.
C. capitalized as part of property, plant, and equipment.
解释：
B is correct.
When a company constructs an asset, borrowing costs incurred directly related to the construction are generally capitalized. If the asset is constructed for sale, the borrowing costs are classified as inventory.
老师，请问是怎么判断资本化还是费用化呢？