Interest Capitalization
When a company constructs their own assets, U.S. GAAP allows for those companies to capitalize a portion of the interest incurred during construction. Watch below to see how a company determines how much interest should be capitalized vs. expensed.

Watch
Click here to access the
Interest Capitalization Google Spreadsheet
and follow along!
Coming Soon

Practice
Let’s see if you can apply what you’ve learned! Try the practice problem below.

Test Your Understanding

Congratulations!
It looks like you’ve mastered this lesson. Good work!

