As per IAS 16 PPE is in location and conditions necessary for it to be capable of operating in the manner intended by management, which will usually be the date of practical completion of the physical asset, cost recognition ceases.

My questions are

If building construction is completed but electricity is not started yet should building be capitalized.

If offices in this building is to be leased out with furnishing (such as carpet, wallpaper) is considered as component for life 5 years. Whether building to be capitalized only after completion of furnishing or before.