In other words, as long as it is a special loan, the interest expenses related to it should be capitalized, regardless of whether the loan has been used for asset expenses.

For example, the loan of 5 million yuan is a special loan for engineering construction. The project has spent 1 million yuan, and all of them have used this special loan. The rest of the special loans are deposited in the bank, and the deposit interest in this period is 20,000 yuan. A loan of 5 million yuan, the interest of this loan is 500,000 yuan. Interest expense of special loan that should be capitalized in this period is:

50-20,000 yuan = 480,000 yuan, and this expenditure is only related to special loans, and has nothing to do with the progress of project assets expenditure.

Independent of asset expenditure: 1 000,000/500,000 * 500,000 =1000,000 yuan.