Borrowing costs shall be capitalised as part of the asset when:

A. They relate to qualifying assets and the entity capitalises them under IAS # 23.

B. They relate to motor cars purchased for office use from a dealership in town.

C. They are not directly attributable to the construction of qualifying assets as defined under IAS # 23.

D. They relate to the period after the qualifying assets are substantially ready for their intended use although some minor routine administrative work is still going on.