Borrowing costs include interest and other costs incurred directly related to borrowings. Borrowing costs are recognized as expenses when incurred. Where the borrowing costs directly attributable to the acquisition, construction or production of uncompleted assets requires a substantial period of time (over 12 months) to get ready for intended use or sales Borrowing costs have been capitalized. For personal loans serve the construction of fixed assets, real estate investments, interest is capitalized even after the construction period of less than 12 months. The income arising from the temporary investment of the borrowings is deducted from the related asset prices.
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