Please Help: Construction value in books

I.t. assess construction for commerical building new strated in f.y.2019-2020.some construction expenses Rs.5 lacs paid cash mode payment(10 thousand limit above).
Some construction expenses paid Rs.12 lacs payment through bank account payee.total construction expenses Rs.17 lacs in f.y.2019-2020.
My doubt assess construction expenses amount Rs.12 lacs or 17 lacs show in account books.and cash expenses (above 10 thousand )depreciation claim eligible or not