Under IAS 23,interest Incurred on a Financial Instrument,is Able to Be

Under IAS 23,interest incurred on a financial instrument,is able to be capitalised as part of a qualifying asset.When this is done:

A) interest is never expensed.
B) interest will be expensed as part of cost of goods sold when the asset is sold.
C) interest will be expensed as part of the accounts payable balance.
D) interest is recognised immediately.