The Company has made payment to Office of State Road Division for construction of bridge which shall be used by the Company for movement of its heavy vehicles. The bridge shall be open for all and not limited to use by the Company only. As the Company is currently using an alternate route for movement of its heavy vehicles, the Construction of the bridge, which will be shortest route, involves direct economic benefits to the Company. Whether the payment made by the Company can be capitalized as PPE under IND AS 16.