Work in Progress, Net

12 Months Ended

Dec. 31, 2020

11	WORK IN PROGRESS, NET

As of December 31, this account comprises:


	Total				Current				Non-current
	2019		2020		2019		2020		2019		2020
Unbilled receivable concessions in progress (a)		23,117		—		—		—		23,117		—
Work in progress (b)		49,457		186,433		49,457		186,433		—		—

		72,574		186,433		49,457		186,433		23,117		—

The ongoing work costs include all expenses incurred by the Corporation under construction contracts currently in force. The Corporation estimates that all the costs incurred will be billed and collected.

a) Corresponds to the accounts receivable from the Municipality of Lima related to the mandatory investments from the Concession Contract and the income guaranteed by the Grantor from the start of exploitation. As of December 31, 2019, these accounts are presented in the long term because it was expected to be collected once the operation stage began. To date, both the Concession term and most of the obligations under the respective Concession Contract remain suspended by agreement between the parties and pending the agreement of the terms and conditions to approve the Early Termination of the Concession Contract by Mutual Agreement. In accordance with the provisions of Clause 16.3 of the aforementioned Contract, for this reason the balance has been reclassified to “Other accounts receivable - Third-party claims”.

b) Mainly includes S/171 million corresponding to Cumbra Peru S.A. and its subsidiary Vial y Vives - DSD S.A. (S/29.6 million as of December 31, 2019); and S/15.5 million from Cumbra Ingenieria S.A. (S/19.9 million as of December 31, 2019).

Below are the work in progress grouped by the main projects:


	2019		2020
Infrastructure
Road operation and maintenance		23,117		—

		23,117		—

Engineering and construction
Engineering and Construction Works — GYM Chile S.p.A.		19,531		97,561
Talara Refinery		20,126		15,468
North Concentrator Plant of Quellaveco		1,033		50,216
Ground transport tunnel of Quellaveco		—		18,485
Others		8,767		4,703

		49,457		186,433

		72,574		186,433