Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.
Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.
企业借款用于固定资产的购置、建造或者无形资产的受让、开发，在该项资产投入使用前发生的利息，应当计人固定资产的原价。