Accounting standard-2 on "inventory valuation"

"A company is constructing one of its departmental store on its own expenses.The work doesnt get completed at the end of this year. sacks of cements are lying just there which are being used and to be used further in constructing the store.The departmental store will be used for running services by company .In such case , cements are need to be shown as closing inventory this year or not??? need some explanation please.