Borrowing costs can be capitalized as part of the asset when
(a) They are a qualifying asset and the entity has opted for the benchmark treatment under IAS 23.
(b) They are a qualifying asset; the entity has opted for the allowed alternative treatment under IAS 23, but it is not probable that they will result in future economic benefits to the entity.
(c) They are a qualifying asset; the entity has opted for the allowed alternative treatment under IAS 23, and it is probable that they will result in future economic benefits to the entity, but the costs cannot be measured reliably.
(d) They are a qualifying asset; the entity has opted for the allowed alternative treatment under IAS 23, and it is probable that they will result in future economic benefits to the entity, but the costs cannot be measured reliably.