Viewpoints: Capitalizing borrowing costs (Mining)

Understand the factors a mining company should consider to determine whether it should capitalize its borrowing costs.

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Developed jointly by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada (PDAC), this paper addresses the following topics:

  • defining a qualifying asset
  • assessing probable future economic benefit
  • consistency between accounting policy choices
  • costs not eligible for capitalization
  • suspension and cessation of capitalization
  • impairment

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You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.