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Which of the Following Statements Is False Concerning Interest Capitalization

Question 8

Multiple Choice

Which of the following statements is false concerning interest capitalization?


A) Generally accepted accounting principles require the capitalization of interest for assets constructed for an Enterprise Fund in most situations.
B) Interest cost should not be capitalized for asset acquisitions financed by restricted gifts or grants.
C) Interest capitalization is computed differently for tax-exempt versus taxable debt.
D) Interest capitalization is not allowed in Enterprise Funds.

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