The foregoing discussion may be summarized as follows: Interest on purchase money, even though this be borrowed in whole or in part, is not ordinarily a proper charge against cost. Interest on borrowed money, according to the best authorities, may be included in the cost of construction, during construction or development; but such charges must stop the instant construction is completed, and thereafter all interest becomes a debit, not against "Investment" or "Capital" account, but against "Income." At the same time, the records should be so arranged as to afford full information regarding such items as interest and taxes. In other words, the balance sheet should be based on the cost of acquirement, while the subsidiary records should show also the cost of holding.