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It clarifies that borrowing costs include interest and other expenses incurred when obtaining funds for qualifying assets, which are assets requiring a substantial period to prepare for their intended use or sale. The document outlines three essential conditions for commencing the capitalization of borrowing costs: expenditure on the asset, incurrence of borrowing costs, and progress on activities necessary for asset preparation. It also addresses the suspension of capitalization during extended interruptions in active development and its cessation once the asset is substantially ready for its intended use or sale. For measurement, it mandates the capitalization of all eligible borrowing costs, considering the net effect of borrowing costs incurred and any investment income from temporary investment of those borrowings. In cases of general borrowings applied partially to qualifying assets, the weighted average cost method is prescribed for determining the eligible amount. 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