Open Capital Project Uncapitalized expenditure migration

We are migrating the open capital project from one operating unit to another operating unit as a part of implementation.

On the cutoff date client has open capital projects where some expenditure items is capitalized and transferred to fixed asset while  some expenditure items have not been capitalized and not yet transferred to fixed asset..

Please let me know how can we identify the expenditure items which are capitalized and which are not ?

We intend to extract the uncapitalized expenditure items and migrate them to new operating unit against the open capital projects via PA_TRANSACTION_INTERFACE_ALL