WIP calcuation during the estimation of the project

Need your thought on the below example

1. The cost of expenses are posted in balance sheet account as $2000 in month M1
2. Now the WIP calculation is done for the project costing $10000 , the completion percentage comes to $5000 for the month M1
3. But as per discussion the elements wants only to post  $1000  for month M1 as cost to P&L account and leave $1000 over balance sheet

Note- this is done through the estimation of the project 

Thanks,

nsarswat