Wip in software induatries

Dear all,

one of my clien is into software industries.they are making softwares & selling it in open market.At the end of the year if staff is still working on unfinished software then salary paid to them is to bwe shown as WIP ?

they are also going to launch their own portal like "JUSTDIAL"after one year and their staff is working on the project.Whether salary paid to staff is to be shown as WIP ?

pls reply urgently

Rupesh shah