Where an enterprise borrows money for the purchase and construction of fixed assets, intangible assets and inventories that can still be sold for more than 65,438+02 months, it shall capitalize the reasonable borrowing costs incurred in the process of purchasing and constructing related assets and include them as capital expenditures in the cost of related assets; The loan interest incurred after the delivery of relevant assets can be deducted in the current period. The bank charges incurred shall also be handled with reference to these provisions.