May I find out when we say CWIP(Capital Work-In-Progress) in, what is the entire process to make this happen, and how to reach the end goal from CWIP?

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Hi Community, I'm very new to Accountings in Manufacturing industry.
May I find out when we say CWIP(Capital Work-In-Progress), what is the entire process to make this happen, and how to reach the end goal from CWIP? End goal assuming before the Finished Goods is sold to customer.
If there are any links or articles that I can refer to, it will be great.

Thank you!
 

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