I'm no accountant, so i'm not sure how this is expensed. But the advance pertains to the big Perwaja Steel project in Malaysia, mentioned in the back-matter notes to section F.
The $3.32M shows up on the balance sheet and the statement of cash flows for FY17. It will show up on the income statement in FY18 and FY19 as the work is done. It's not a current expense, but it's a current cash outflow that will become an expense against future revenue. So it's good news for the future, but did not impact FY17 income or EPS.