The amount of borrowing costs capitalized during a period must include the amount of borrowing costs projected to be incurred during that period.

Name: The amount of borrowing costs capitalized during a period must include the amount of borrowing costs projected to be incurred during that period.
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Borrowing costs capitalized during a period should only include the actual borrowing costs incurred during that period, not projected future costs.

The Amount of Borrowing Costs Capitalized During a Period Must