Question: With regards to borrowing costs relating to specific borrowings used for the construction of a qualifying asset, match the description to the correct accounting

With regards to borrowing costs relating to specific borrowings used for the 

With regards to borrowing costs relating to specific borrowings used for the construction of a qualifying asset, match the description to the correct accounting treatment in the table below. Interest earned on the investment of surplus borrowings before the construction period begins Interest incurred after the construction period has ended Interest incurred during the construction period Interest earned on the Include in calculation of noncurrent asset X Investment income X Finance cost X

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