Regarding wooden floor in Viu that we received 1.7 M. from Insurance co. as per below email, actual cost of the FF&E is near 2M. due to being installed at night time instead of day time as per advice from Khun Bill H. with no business interruption. Here below is my proposed idea as it needs Owner to set it up as FF&E in your book at its acquisition cost. We will provide you & FF&E team at Minor with details costs. However, we will post the 1.7 M. crediting to Owner Expense, same as the acquisition cost to debit side of the same account. Owner can reclassify the FF&E cost from this account to FF&E Account.