CFA level 2 关于capitalised interest expenses interest, payments, reported, appears, balance

nelda

书后这一课习题的第8题答案里说：capitalised interest appears on the balance sheet as part of the asset being constructed instead of being reported as interest expense in the period incurred.到这里都理解，没有问题。然后接着说However, the interest coverage ratio should be based on interest payments, not interest expense (EBIT), and should be unchanged.我不理解为什么是unchanged?为什么是based on payments？难道capitalised以后不应该是higher interest coverage ratio了么？求解答！

adjani.zhang

可能是文化差异，However, the interest coverage ratio (ratio -> abilitiy) should be based on interest payments, not interest expense (EBIT), 这样改动一下？
Interest Coverage Ratio 稳中说明了是EBIT，数值。而不是我们通常理解的比例，EBIT/I

capitalised interest appears on the balance sheet as part of the asset being constructed
the expenditure appears on the income statement as depreciation

yzc010311308

因为在cfa的观点来看，interest作为一个现金支出不管是资本化还是费用化都已经发生了，所以这笔资产实际上已经被支出，所以interest coverage ratio是一样的