The Hélios group financed power station C with a specific borrowing of 4,000,000. Power station C enters service on 30 June; at 31 December, 1,500,000 of that borrowing remains outstanding. Hélios is also building plant U, financed by its general borrowings. In a few sentences, justify the treatment of the 1,500,000 still outstanding in calculating the capitalisation rate for plant U.
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