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How to allocate borrowing costs relating to general borrowing as computed in accordance with formula provided under Para 6 of ICDS-IX to different qualifying assets.
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Manual - ICDS IX : Borrowing Costs

The capitalization of general borrowing cost under ICDS-IX shall be done on asset-by-asset basis.

 

 

Dated: 1-9-2017

 

  1. Manual - ICDS IX : Borrowing Costs
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