When funds are borrowed to pay for construction of assets that qualify for capitalization of interest, the excess funds not needed to pay for construction may be temporarily invested in interest-bearing securities. Interest earned on these temporary investments should be?                                                            A) multiplied by an appropriate interest rate to determine the amount of interest to be capitalized.                                                                                     B) offset against interest cost incurred during construction.                               C) recognized as revenue of the period.                                                             D) used to reduce the cost of assets being constructed.

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