This course focuses on the accounting for capitalized interest in connection with the construction or production of long-lived assets. It explains how to determine whether an asset qualifies for interest capitalization, how to calculate the right amount, and how to figure out the capitalization period. The course also covers how to handle interest that doesn’t qualify for capitalization and what needs to be disclosed in the financial statements. Through practical guidance and examples, you’ll gain a solid understanding of how to apply the rules and reflect capitalized interest properly.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify assets that qualify for interest capitalization
•    Determine the amount of interest cost eligible for capitalization
•    Recognize the period during which interest must be capitalized
•    Distinguish between interest costs that are capitalized and those that must be expensed

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/