What you want to ask is what conditions should be met when the loan interest needs to be capitalized when the factory is renovated after delivery? Meet the following conditions:

1. Asset expenditure has occurred, including cash paid for the purchase, construction or production of assets eligible for capitalization, transfer of non-cash assets or expenditure undertaken in the form of interest-bearing debts.

2. The purchase, construction or production activities necessary to make the assets reach the predetermined usable or saleable state have started.