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yes i believe it is treated as an CFI outflow.

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say, in year 2010, capitalized interest cost is 100 million, so in NI , compare to before capitalization, NI is increased by 100(1-tax), and in CFI, there is a cash outflow of 100?

I remember capitazie interest could improve NI, but just to confirm. thanks.

ice6006 Wrote:
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> yes i believe it is treated as an CFI outflow.

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