Home ChatGPT IAS 23 Borrowing Costs x IAS 23 Borrowing Costs G Google Deloitte. IAS 23 | Final Assessment Question Q10 BetaGo Ltd. started the construction of an asset on 1 inthint 18 with a loan of US $40,000 borrowed at an interest rate of 9 percent per annum anstruction costs occurs as follows: 1 January 2018 US $15,000;1 May 2018 US $20,000; and r October 2018 US $5,000. The construction of the asset was completed on 31 December 2018. However, during the accounting period BetaGo Ltd. has invested the exce...iunds at an interest rate of 3 percent in short term bank deposits. What is the borrowing cost eligible for capitalization? Select the one correct option and then click Submit