又到周六啦！3月28日的USCPA考点解析来啦，各位学员只有每天不间断地练习，才能将USCPA的各个考点理解透彻，大家都能做到吗？
　　Interest period capitalization:
　　利率资本化的时间
　　Expenditures for the asset have been made
　　Activities that are necessary to get the asset ready for its intended use are in progress
　　Interest cost is being incurred
　　Instructor’s tips:
　　is period continues as long as 3 conditions are present
　　it ends when assets is substantially complete and ready for intended use