ACC 304 Course Great Wisdom / tutorialrank.com ACC 304 Course Great Wisdom / tutorialrank.com | Page 115
a. the total interest cost actually incurred.
b. a cost of capital charge for stockholders' equity.
c. that portion of total interest cost which would not have
been incurred if expenditures for asset construction had not
been made.
d. that portion of average accumulated expenditures on
which no interest cost was incurred.