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Interest Capitalization ,[object Object],[object Object],[object Object],[object Object],[object Object],Process Overview
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Interest Capitalization Process Overview
Determination of Interest Rate Booking Interest Capitalization entry Review/Report Corporate Non-op P&L Impact Role: Responsibility: ,[object Object],Quarterly Interest Capitalization Process Roles and Responsibilities Calculation of Interest Expense ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Timing: ,[object Object],[object Object],[object Object],[object Object],Balance Sheet / Projects Review ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
AUC & AUD Fixed Assets Project Charges Settlements Additions (Charge Allocations) Account AUC (Ppe) & Account = AUD (Intang) * Quarterly Interest Capitalization Journal Entry Entry 1 Entry 2 Automated Entry 3 Interest Inc (Exp) Capitalized Interest Inc (Exp) Capitalized AUC Default Non Op Clearing Interest Inc (Exp) Capitalized Default Non Op Clearing Settlements Impact Books expense to WBS project and triggers Settlements to run Creates AUC Balance and credits P&L Other NON op Reclasses Capitalized Interest expense to tracking account in

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Interst Cap Linked In

  • 1.
  • 2.
  • 3.
  • 4. AUC & AUD Fixed Assets Project Charges Settlements Additions (Charge Allocations) Account AUC (Ppe) & Account = AUD (Intang) * Quarterly Interest Capitalization Journal Entry Entry 1 Entry 2 Automated Entry 3 Interest Inc (Exp) Capitalized Interest Inc (Exp) Capitalized AUC Default Non Op Clearing Interest Inc (Exp) Capitalized Default Non Op Clearing Settlements Impact Books expense to WBS project and triggers Settlements to run Creates AUC Balance and credits P&L Other NON op Reclasses Capitalized Interest expense to tracking account in