Perret is building a data centre. At the calculation date, it has paid 2,000,000 in cash, transferred assets worth 300,000 to the contractors, assumed interest-bearing liabilities of 500,000, received progress payments of 400,000 and received an asset grant of 600,000 (case data). What is the expenditure eligible for the capitalisation of borrowing costs?
Single choiceExpertVariant — group VG.IAS23.000003Published