Fixed Asset

Compay has constructed building.  Contract is given for construction of Building which includes  following :

Nature of Work                     Amount                                         Classification

CiVIl                                    Rs. 10,00,00,000.00                                Building

Electrical                             Rs.     50,00,000.00                          Electrical Installation

HVAC                                  Rs. 60,50,000.00                            Electrical Installation         

Fire Fighting                     Rs. 25,65,000.00                           Electrical Installation

Plumbing                              Rs. 60,95,000.00                         Building

Lighting Protection System   Rs. 45,00,000.00       Electrical Installation

Elevator                                      Rs. 50,00,000.00      Electrical Installation

Please let me know while capitalising whether all above items need to be capitalised as building or they should be capitalised as per asset classification given above.