Final answer:
Inventories routinely manufactured do not qualify for interest capitalization as they are part of normal operating expenses, whereas assets built for company's own use and for sale or lease are typically capitalized because they count as investment in future benefits.
Step-by-step explanation:
Assets that do not qualify for interest capitalization include often inventories routinely manufactured, as these are considered part of normal operating expenses rather than investments in capital. However, assets built for a company's own use, such as nonresidential structures like factories and offices, and assets constructed as a discrete project for sale or lease, such as residential structures, are typically capitalized. This is because the expenditure on these assets falls within the investment categories that are intended for the production of future benefits, contributing directly to the revenue-generating activities of the business.