Finalisation

Normally we dont capitalise the administrative expenses. Take it to P&L. But it is acceptable to capitalise the same if there are enduring benefits of the administrative expenses.

(Test whether (a) a portion or the entire administrative expenses were incurred during the WIP Period FOR the project and (b) that the benefit of such administrative expense is available over the life of the asset . Capitalise that portion only) 

Project expenses you take to CWIP. 

Private companies are not required to obtain certificate of commencement from ROC.

all expenses directly attributable to the project must b shown as cap wip - travellin, consultant fees / charges, power / fuel spent on project, etc..