Assets that qualify for interest cost capitalization include

assets under construction for a company's own use and assets intended for sale or lease that are constructed or otherwise produced as discrete projects.

Explanation:

Assets that qualify for interest cost capitalization include assets under construction for a company's own use (including buildings, plants, and large machinery) and assets intended for sale or lease that are constructed or otherwise produced as discrete projects (e. g., ships or real estate developments).

Examples are assets that an enterprise constructs for its own use (such as facilities) and assets intended for sale or lease that are constructed as discrete projects (such as ships or real estate projects).