EPCM costs are the people related costs to go from a blank piece of paper to a constructed plant = Engineering (as per ocracoke's comments, the engineering companies costs for the many engineers to design and draft the plants plus the engineering companies management), the Procurement team who go out the vendors for equipment, evaluate tenders, negotiate prices, get vendor data for the engineers, go and inspect production facilities and equipment during construction etc, then Construction Management which is the team based on site who plan, manage and check up on the construction companies who actually build the thing. All up this is usually 25% of total project costs - a bit more in this case, there are two sites etc and a change of engineering company for Malaysia.
All the other required costs are in the other lines - the actual hard assets for the plants etc.
Good to see confirmation of costs within available cash
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