ACCA/CAT

3. IAS 23 Borrowing costs – capitalization of borrowing costs

Example 3: Zenzi Co had the following loans in place at beginning and end of 20X8

The 8.9% debenture was issued to fund the construction of a qualifying asset (a piece of mining equipment), construction of which began on 1 July 20X8.

On 1 January 20X8, Zenzi Co began construction of a qualifying asset, a piece of machinery for a hydroelectric plant, using existing borrowings. Expenditure drawn down for the construction was: $30m on 1 January 20X8, $20m on 1 October 20X8.

Required

Calculate the borrowing costs to be capitalized for the hydro-electric plant machine.

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