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B is corrent. Per ASC Topic 835, the interest costs incurred during the period as a result of expenditures for the asset are a part of the historical cost of the asset. Furthermore, because such interest cost is an integral part of the total cost of acquiring an asset, its disposition should be the same as other components of asset cost. This means the capitalized interest cost should be written off over the life of the asset.
A is incorrect because the interest is written off over the estimated useful life of the asset (ASC Topic 835), not the term of the borrowing used to finance the construction of the asset.
C is incorrect because ASC Topic 835 specifies that the interest cost incurred is a part of the historical cost of the asset, not a separate prepaid asset.
D is incorrect because the interest cost is part of the acquisition cost, and should be capitalized, not expensed.