3 A cable company is building a cable network covering many franchise areas. The construction is carried out sequentially for each of the areas. Once the construction is completed in each franchise area, the network will be available for use there. The expenditure is being funded from a general pool of borrowings. When should the capitalization of borrowing cost cease for an individual franchise area? Select the one correct option and then click Submit. When no further finance resources are available At the completion of that individual franchise area At the completion of substantially all of the franchise areas At the end of the entire project