10. Work In Progress

Actual
2008
$000
  Actual
2009
$000
1,046 Balance as at 1 July 2,668
1,622 Additions 262
Work in progress capitalised to intangible assets (2,045)
2,668 Balance as at 30 June 885

The value of work in progress is the total of direct costs incurred that are attributed to incomplete capital projects.