Real estate development cost capitalization tracker

Build a real estate development cost capitalization tracker for {developer_name}.

Inputs:
- Project list and phases: {projects_phases}
- Cost detail (soft/hard, land, interest): {cost_detail}
- Capitalization policy and thresholds: {cap_policy}
- Borrowings and interest details: {borrowings_interest}
- Allocation basis to units (if applicable): {allocation_basis}

Output:
1) Tracker table: project, phase, cost category, capitalize? Y/N, amount, support ref.
2) Interest capitalization calculation outline and inputs needed.
3) Project cost rollforward (beg, adds, transfers, in-service, end).
4) Controls and review steps; common misclassifications.

Use clear categories and defensible rules.