1. Per GAAP, if we borrow some of the projects costs in a specific loan and get the rest from cash that we have from the other general borrowings we have made in the past, what interest rate or rates do we use?

2. Per GAAP, this project is unique. It is one project with two partsa hotel and a small retail area with shops. The hotel is going to take three years to complete and the retail shops will only take one year to complete. We will be able to open the shops in one year and start earning rent from our tenants. So my question is: Do we just capitalize on interest on the whole project for the full three years since that is when the whole project is complete? Or do we split it into parts? What are the rules?