When does capitalisation of borrowing costs cease for a qualifying asset?Your answerAWhen substantially all the activities necessary to prepare the asset for its intended use or sale are complete.BOn the date of the last payment made to the contractor, even if preparation activities remain to be carried out.COn the date the loan that financed the asset is fully repaid, whatever the state of the works.DAt the end of the financial year following the start of the works, even if the asset is not ready.SubmitHint