Siddimaula

Im asking if the firm builds an asset without a loan, ie with its money, so will the opportunity cost of that cash be capitalized?

For example:--
Say a firm built an asset for $1m dollars and interst rate in the Market is approx 5%

if the company builds the asset with its OWN cash ( in one year) , will the balance sheet show an asset of $1m or $1m + $50,000...???