Debt is often incurred when a company acquires fixed assets. For example, a company may incur debt during the purchase of a fixed asset. Debt may also be incurred during the self-construction of a fixed asset. How are the interest costs accounted for in these two instances? O for purchase, expense; for self-construction, expense. O for purchase, account for, for self-construction, do not account for. O for purchase, capitalize; for self-construction, expense. O for purchase, capitalize; for self-construction, capitalize. for purchase, expense; for self-construction, capitalize