Cost Principles and Cost Accounting Standards-Cost of Money
Just because a cost item is treated as a deferred charge does not mean it is considered to be a tangible or intangible asset subject to facilities capital cost of money. The 406 Interpretation does not include cost of money calculations. However, costs incurred under a restructuring project that are necessary to prepare a tangible capital asset for use should be capitalized as part of the tangible capital asset which should include a cost of money factor.
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