Separate asset project 1 and Project 3
1 company 2 promotion certificate then project 1 can't sale to Project 2.
But Project 1 can transfer cost to project 2 is possible..
Therfore we will separate account receiveable (AR) and Account payable (AP) each project.
That why we can do profit an loss eqach project.
The good point is project 2 can reveive tax holiday longer than project 1.