12345678910 BuildIt Enterprises is internally constructing a facility designed to manufacture its products. BuildIt has been correctly capitalizing all costs necessary to bring the facility to the condition necessary for its intended use. These costs include interest from the loan used to finance the construction of the facility. Construction on the facility is almost complete. BuildIt has asked you to determine when the capitalization period ends. Which section of the authoritative guidance best addresses when the capitalization period ends? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance.