GAAP cash flow statements treat interest capitalized during construction as investment in plant, do you agree with

Question:

cash flow statements treat interest capitalized during construction as investment in plant, do you agree with this practice?

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...