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Revitalize idle public buildings, providing spaces that meet industry development needs and driving overall local development. The Taichung City Government collaborates through a contracted management model for development, and also publicly solicits investment from private individuals and corporate groups. This site focuses on introducing a composite, themed cultural and creative industry. The area's advantageous transportation and proximity—within walking distance to Taichung’s artistic, cultural, and emerging commercial zones—allow connections to existing greenways and museum‑cultural shops, creating an industry cluster. It shapes Taichung’s greenway cultural and creative industry corridor, built on a foundation of life, production, and ecology. The program supports young people in micro‑entrepreneurship, boosting employment opportunities. Adjacent to a busy road, the distinctive Audit New Village stands out. This old dormitory, nearly half a century old, was originally part of the third batch of Taiwanese provincial government dormitories, housing employees of the provincial auditing office. After the province’s dissolution, it became idle and neglected for many years. Though its area is only 0.52 hectares, its location near the Qimei Greenway in Taichung underscores its uniqueness. The aging buildings, rich with historical traces, have been successfully re‑planned by the government into a youth entrepreneurial base. Through youthful vitality and creativity, it generates an abundance of spatial charm and a unique atmosphere.