Three events or transactions must be taking place for capitalization of borrowing costs to be started.

A.Expenditure on the asset is being incurred

B.Borrowing costs are being incurred

C.Activities　are in progress that are　necessary to prepare the asset　for its　intended use or sale

D.Borrowing has arrived

正确答案：Expenditure on the asset is being incurred；Borrowing costs are being incurred；Activities　are in progress that are　necessary to prepare the asset　for its　intended use or sale