Interest Cost in a long live asset existing, building, account, interest

cross-ied

Suppose a firm builds a building using a loan (debt), the interest is capitalized

But, if the firm builds a building with its own money(no debt), then interest rate on existing related borrowings are taken into account(say 5 % for example)....

Will this cost(opportunity cost of cash held) be expensed or capitalized and why?

I think it should be capitalized

siavosh

opportunity costs never go on financial statements...

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...???