For funds borrowed generally and used to obtain a qualifying asset, how is the capitalisation rate determined?Your answerAIt is the rate of the most recent borrowing taken out by the entity, applied to the expenditure on the asset.BIt is the weighted average of the borrowing costs of the period, then applied to the expenditure on the asset.CIt is the lowest of the interest rates on the entity's borrowings, as a matter of caution.DIt is the simple arithmetic average of the nominal rates, regardless of the amount of each borrowing.SubmitHint