Work in progress debit (contract assets) relates to the right to consideration for work performed and transferred to the customer in respect of projects. Contract assets are measured as the cumulative revenue recognised in proportion to the progress in satisfying the performance obligations (see accounting policy 5), less the amounts invoiced. When a loss is expected at project level, the full expected loss is recognised immediately as an expense in the statement of profit or loss. The related amount is recognised under ‘Provisions’ in the statement of financial position (see accounting policy 21a). Work in progress debit is measured taking into account expected credit losses, in accordance with the methodology applied to trade and other receivables (see accounting policy 15).