10-54 Average Accumulated Expenditures Interest Capitalization
{"Image DocumentName": "Interest Capitalization", "Image ImageDescription": "Average Accumulated Expenditures. First we calculate the the average accumulated expenditures by time-weighting the individual expenditures made during the period. For example the  125,000 expenditure made on May 1 occurs eight months from the end of the period. So the time-weighted amount of this expenditure is eight-twelfths of  125,000 or  83,333. We calculate the time-weighted amounts for the other expenditures and sum them to get the average accumulated expenditures of  225,000.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}