Find the FASB number associated that would use to explain the below scenario and answer question asked and the.

Lee Oil Lab purchased testing equipment to evaluate the properties of the shale reservoirs for a 5-year note receivable on which payment started immediately. Nonetheless, Lee Oil needs to set up and test the equipment over the next 3 months. Lee Oil would like to know how the interest costs incurred during the installation period would affect the historical cost of the new equipment.