Generally, the borrowing costs charged by non-listed companies can be deducted as expenses before income tax. Paying less taxes will certainly increase profits, reduce the outflow of corporate funds and accumulate funds to create greater benefits for shareholders. However, listed companies pursue the maximization of corporate interests and aim at financing. The higher the market value of the company, the higher the stock price, so capitalization of borrowing costs can increase the total assets of the enterprise.

When the project is officially put into production, the interest and other expenses incurred by the outstanding loans shall be recorded in the financial expenses of production and operation activities, that is, reflected in the income statement.