Which of the Following Assets Do Not Qualify for Capitalization

Multiple Choice

Which of the following assets do not qualify for capitalization of interest costs incurred during construction of the assets?

A) Assets under construction for an enterprise's own use.
B) Assets intended for sale or lease that are produced as discrete projects.
C) Assets financed through the issuance of long-term debt.
D) Assets not currently undergoing the activities necessary to prepare them for their intended use.