2. of its carrying amount or its fair value less disposal costs. Self-construction of a building by a corporation can cause difficulties in determining the amount that should be set up as the cost of the asset. Specifically, overhead must be allocated to the cost. If this allocation makes the cost of the self-constructed building more than what an outside, independent contractor would charge, then the company should charge the excess overhead to a. b. C. d. a loss of the current period. operational income/loss for the period. the capital project. None of the above answers is correct