I have worked on capital projects and the numbers don't vary that much. Engineering - 5% Project management - 5% Construction - 40% Equipment - 30% Commissioning/ Startup - 20% 2 Million on Equipment... about right. I think you ae not including all of the above in your Capital Cost. If so, you are incorrect. That is what is goign to appear on the books for the Capital Cost for the assets. That is how the value of P&E is derived.