Section 14 in The Cost Accounting Records (Plantation Products) Rules, 2002
14. Interests and Borrowing Cost. - The proper records shall be maintained for money borrowed separately for each project and/or working capital and interest charges thereon. The amount of interest shall be allocated or apportioned to the product(s) under reference and other products or activities on equitable and reasonable basis and applied consistently. The basis of further charging of the share of the interest to the various types of such products shall also be equitable and reasonable and applied consistently. The basis of such allocation or apportionment shall be spelt out clearly in the cost records and statements. Net borrowing cost incurred on borrowed money or outlays for projects under execution, shall be capitalised for the period up to the date of commencement of commercial activities.
