含資本化利息保障倍數算法 - 理財

Interest expense:400
Tax expense(40%):400
Net income:600
Capitalized $100 in interest costs during the year.Times interest earned
ratio,after necessary adjustments,
想請問前輩們
資本化那部份該如何處理?
算了好幾次都錯
答案是2.8
謝謝^^

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