When the # does not change, it means they spent nothing, hence they are showing it as an asset.
But when tooling in process never completes, it later becomes a write-off. Because eventually, it will no longer be useful...is that today or is that tomorrow.
Depends on the accounting or "quality inspection"...so basically, that number could be completely made up.
What are the odds that MYDX spent EXACTLY the same amount of money in "tooling expenses," $173,854, in Q1 2019 that it did in all of 2018? Because that's what the 10-Q says.