While IAS 16.20 discusses acquisition cessation, it is primarily aimed at preventing the capitalization of costs like re-installation or relocation, initial operating, etc.

Since none of these should not be relevant to your situation, you should primarily be concerned with those costs covered by paragraph 20.a (that continue to accrue even after the asset is “ready to use”).

Since the primary of these is likely to be interest (borrowing costs), other, similar costs should be treated (by analogy) in the same manner.

Per IAS 23.22, as long as the necessary infrastructure is in place, capitalization ceases when it is possible to have the electricity turned on, not when it is actually turned on.

Per .24, even if the infrastructure is not in place, borrowing costs would continue to accrue, but not to the entire project. They would only be applicable to that portion of the project (the electrical infrastructure) that is not yet complete.

In other words, the simply fact that you haven’t bothered to turn on the lights, doesn’t give you the right to keep capitalizing.

Finally (probably because it occurred to somebody in the past), paragraph 23 mentions decorations (furnishing, carpet, wallpaper). It explicitly states that these minor costs are not to be considered when determining the cessation of capitalization.