✔ 最佳答案
Capitalised means the expenses be included as part of the assets. For example, bank loan interest incureed in a property under development is usually debited to the account " Property under Development" as thus increase the cost of the asset. Interest incurred after the issuance of an occupation permit will then be regarded as an expense and will be reflected in the Income Statement and will not be debited to the property as reflected under the Balance Sheet. A cut-off treatment for accounting pirposes.