Benjiko

1. if a company capitalizes interest -> it is adding to assets - and is going to depreciate that over time. and typically depreciation expense over time would be less than a 1 time interest expense charge.

2. for a rapidly expanding company - you might typically end up seeing multiple periods in which capitalized interest is added on as an asset to the B/S. In that sense - you would see that the asset figure is growing much faster than the depreciation expense.

that is how I interpret the above.

CP