n January 1, 2020, Christine Company borrowed P30,000,000 at 12% to finance partly the construction of building and partly for general purposes. The loan shall be repaid commencing the month following completion of the building. Expenditures for the completed structure totaled P25,000,000 during the year ended December 31, 2020. These expenditures were incurred evenly throughout the year. Christine Company earned interest of P200,000 for the year on the unexpended portion of the loan. 1. What amount of interest is capitalized as cost of building on December 31, 2020? 2. If the company is an SME, what is the cost of the building on December 31, 2020?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, Christine Company borrowed P30,000,000 at 12% to finance partly the construction of building and partly for general purposes. The loan shall be repaid commencing the month following completion of the building. Expenditures for the completed structure totaled P25,000,000 during the year ended December 31, 2020. These expenditures were incurred evenly throughout the year. Christine Company earned interest of P200,000 for the year on the unexpended portion of the loan. 1. What amount of interest is capitalized as cost of building on December 31, 2020? 2. If the company is an SME, what is the cost of the building on December 31, 2020?
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