Wip for a film production company

Hello everyone,

I am currently doing an audit of a film production company. The company has taken a overdraft from a bank to run a business. Now Expenses incurred for making a movie (all direct and indirect) are considered as WIP for that company till the time movie is completed and gets censor certificate.
My query is , as that overdraft has been taken for producing a movie , its an indirect expense for the company, will it be included in WIP calculation?