FASB proposes capitalization of interest costs.
D000066:Accounting / Q000592:standards*; D002201:Capital Expenditures / Q000592:standards*; D004467:Economics / Q000592:standards*; D005376:Financial Management / Q000592:standards*; D005379:Financing, Construction / Q000592:standards*; D006749:Hospital Design and Construction / Q000191:economics*; D006278:Medicare / Q000331:legislation & jurisprudence; D014481:United States