(1) In the borrowing cost criterion, it is emphasized that the construction or development period of a specific asset should not be less than one year. Mining right belongs to self-purchased intangible assets, not to the development of intangible assets or the construction of fixed assets and large inventories.
(2) If installment payment is used to purchase fixed assets or intangible assets with financing nature, there are corresponding discount clauses according to the standards, and at the same time, the corresponding loan interest can be capitalized under the terms that meet the borrowing cost standard. But because it does not meet the requirements of (1). Therefore, this article cannot be used for capitalization.
In summary, capitalization is not allowed.