Financial statements (pending expenditure on qualifying amounts...") account.

[maricom]

Investment income earned on the temporary investment of specific borrowings pending their expenditure on

qualifying amounts is deducted from the borrowing costs eligible for capitalization. -

Люди дорогие, помогите!!! Все ясно, кроме "pending their
expenditure on qualifying amounts"...

[mahavishnu]

Посмотрите в ловаре pending.
http://www.multitran.ru/c/m.exe?l1=1&l2=2&s=pending

[mahavishnu]

словаре, эстэсссно.