loan costs的用法和樣例：
例句
- Mr Draghi led Italy's privatisation programme and fostered a market for longer-dated government bonds, which helped reduce borrowing costs.
基拉德領導了義大利的私有化計劃並且促成了長期政府債券市場，這對減少借款費用很有幫助。 - The capitalisation of borrowing costs ceases when the assets are ready for their intended use.Borrowing costs incurred thereafter are expensed.
當購建的資產達到預定可使用狀態時停止資本化，其後發生的借款費用計入當期損益。
