On June 1, 2020, the Crocus Company began construction of a new manufacturing plant. The plant was completed on October 31, 2021. Expenditures on the project were as follows ($ in millions): July 1, 2020 54 October 1, 2020 22 February 1, 2021 30 April 1, 2021 21 September 1, 2021 20 October 1, 2021 6 On July 1, 2020, Crocus obtained a $70 million