Borrowing cost capitalisation: ICDS restricts capitalisation to specific borrowings while accounting standards allow broader apportionment. Borrowing costs are broadly interest and finance charges, with one standard excluding certain foreign-exchange adjustments. That standard confines capitalisation to costs on funds specifically borrowed for a qualifying asset and applies a twelve-month indicium for inventories, while other standards allow apportionment of general borrowings and leave qualifying-period determination to facts. Capitalisation under the narrow rule commences on drawdown of specific borrowings or on application of funds; broader standards commence only when expenditures, borrowing costs, and preparatory activities all exist. The narrow rule prohibits suspension; broader standards permit suspension during extended interruptions. Cessation occurs when substantially all preparatory activities are complete.