Deferred  Marketing  Expenses Advance  from Land  and Building Construction in Progress  (Classified as (Classified as Estimated  Contract  Price Estimated Construction  Cost Land Held  Under  Development Construction Cost Recognized  Cumulative  Gain Total Other  Current  Assets) Other  Current  Liabilities) Percentage  of  Completion Expected  Year of  Completion 12.31.2009 Completed-contract  method Wan-Xi Project — — $  706  $  — $  —  $ —  $  81  $  260  —  2011  12.31.2010 Completed-contract  method Wan-Xi Project — — $  706  $  — $  —  $ —  $  82  $  334  —  2011  Li-Shui (A) Project 55  — — 2012  Li-Shui (B) Project — — 32  — —  —  —  2011  LightEra-Covent  Project — — 379  3  —  3  — 18  —  2011  Percentage of  completion method Guang-Diang Project 983  425  65  174  199 373 38  155  43% 2012  $  1,237  $  177  $  $ 376 $  120  $  507  December 31  2009  2010 NT$ NT$ (In Millions) Subsection 2 Gongyuan Sec., Zhongzheng Dist., Taipei City $  32  $  32  Yucheng Sec., Nangang Dist., Taipei City —  4  Yanping Sec., Changhua City, Changhua County 379  —  Zhongshan Sec., Banqiao Dist., New Taipei City 65  Subsection 2, Jinhua Sec., Da’an Dist., Taipei City 55  —  Subsection 1, Jinhua Sec., Da’an Dist., Taipei City 32  $  563  $  36  F-31 The advances from lands and buildings of Zhongshan Sec., Banqiao Dist., New Taipei City were NT$68  million and its deferred marketing expenses were NT$12 million as of December 31, 2009. The land held  for development of Zhongshan Sec., Banqiao Dist., New Taipei City was reclassified as land held under  development of Guang-Diang project in 2010.  The lands held for development of Yanping Sec., Changhua City, Changhua County, Subsection 2, Jinhua  Sec., Da’an Dist., Taipei City and Subsection 1, Jinhua Sec., Da’an Dist., Taipei City were reclassified as  lands held under development of Covent Garden, Li-Shui (A) and Li-Shui (B) projects in 2010, respectively.  With respect to Wan-Xi project, LED is responsible for selling the land, and Ruentex Development Co., Ltd.  is responsible for the construction and sale of the buildings. Advanced from customers for land and buildings  of NT$16 million was recognized as revenue from liquidated damage due to customers’ breaches of contract,  and the corresponding deferred marketing expenses of NT$12 million were recognized as expenses in 2009.  There was no breach of contract in 2010.  With respect to Li-Shui (A) and (B) projects, LED is responsible for selling the land and Kindon Construction  Corp. is responsible for building construction and selling the buildings.  With respect to LightEra- Covent Project, LED is responsible for selling the land and planning the design,  and Covent Garden Development Co. is responsible for building construction and selling the buildings.  b. Land held for development of LED as of December 31, 2009 and 2010 were as follows: 