Brémont is building a warehouse financed by its general borrowings: 3,000,000 outstanding all year, with borrowing costs incurred of 195,000 (a capitalisation rate of 6.5%). The weighted average expenditure on the warehouse is 3,400,000 (case data, part being financed from own cash). What amount of borrowing costs can be capitalised for the year?
Single choiceAdvancedVariant — group VG.IAS23.000002Published