Construction of hospital expenses cash mode payment

A doctor sec 44ab tax audit it returns filed every year in own hospital.but doctor another new hospital construction started f.y.22-23.
some construction expenses payment through on bank mode value rs:95 lacs
payment some construction expenses payment through on cash mode (rs:10,000/- above limit per day) amount rs:5 lacs
question:
assessess construction expenses show value in balance sheet rs:95 lacs or 1 crores.