Bank loan100,000 yuan, earmarked for a project. 20 1 1 year, with interest of 500,000 yuan. 20 1 1, the loan is only 5 million yuan, and the other 5 million yuan has not been used.

In this case, the interest that should be included in the project cost is the interest of all loans of 500,000 yuan. Another 5 million has not been used, but it has not been used for business.

If the bank loan is used exclusively for a project, the interest must be capitalized before it can be used.

For reference.