The items to be supplied as contributions in kind will be distributed according the following guidelines. Conventional equipment or non-transportable items, such as the buildings and the large poloidal field coils, are Europe's responsibility. The technological core of the project is divided up "in kind" between the 7 partners, by estimating the value of the components using a unit that is not affecting by exchange rates (the kIUA, which stands for the ITER Unit of Account) The exact work breakdown scheme was negotiated by and between the 7 ITER partners (USA, European Union, China, Japan, South Korea, India and Russia).