符合资本化确认条件的固定资产更新改造支出，应在发生时通过“在建工程”科目核算。( )

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27235' and id < 2259486 and id<>'2259486' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27235' and id > 2259486 and id<>'2259486' order by id asc limit 5