1) Assets (M&E , Facilities) under

1) Assets (M&E , Facilities) under this project will be utilized for more efficiency in production line. So, assets will be confirmed for capitalization on ready to use date.
2) For Special Tools, tooling are created completely before the capacity project was dropped. So, we cannot cancel, we received tooling and recorded under CWIP
However, we may not utilize those tooling, due to the capacity of existing Tooling is enough to support our current volume. So, In this case, I am not sure that can we maintain CWIP until get confirm from GSC for utilization & capitalize asset?.
Now we have CWIP – Tooling total 130MB (including accrued which POs commitment are confirmed active in Feb’14)