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Capitalization of borrowing costs (a) Shall be suspended during temporary periods of delay. (b) May be suspended only during extended pe- riods of delays

 

Capitalization of borrowing costs (a) Shall be suspended during temporary periods of delay. (b) May be suspended only during extended pe- riods of delays in which active development is delayed. (c) Should never be suspended once capitaliza- tion commences. (d) Shall be suspended only during extended pe- riods of delays in which active development is delayed.

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