Treatment of Expenditure durng construction period

interest received from the FDR can adjust  to the preoperative expenditure

it is a revenue receipt

AS PER MY KNOWLEDGE INTEREST INCOME ON FDRs IS REVENUE RECEIPT AS THE FUNDS WERE NOT ACTUALLY USED FOR CONSTRUCTION WORK INSTEAD OF THAT IT WAS USED FOR EARNING REVENUE

It depends on the purpose for which the FD was made.. Was it a temporary parking of funds or a deposit made as a covenant?