Fitness Fun capitalized interest on a new gym constructed during the year. The controller of Fitness Fun is preparing the annual financial statements. What are the disclosure requirements with respect to capitalized interest costs? Find the proper citation that provides guidance in addressing this question.

Type the topic here. Correctly formatted FASB ASC topics are 3 or 4 digits. FASB ASC Some examples of correctly formatted FASB ASC responses are 205-10-05-1, 323-740- S25-1, 260-10-60-1A, 260-10-55-99 and 115-60-35-128A