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Walt Disney Co's quarterly construction in progress increased from Dec. 2013 ($2,760 Mil) to Mar. 2014 ($3,030 Mil) and increased from Mar. 2014 ($3,030 Mil) to Jun. 2014 ($3,441 Mil).
Walt Disney Co's annual construction in progress declined from Sep. 2011 ($2,625 Mil) to Sep. 2012 ($2,453 Mil) but then increased from Sep. 2012 ($2,453 Mil) to Sep. 2013 ($2,476 Mil).
It records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A construction in progress item is not depreciated until the asset is placed in service. Normally, upon completion, a construction in progress item is reclassified, and the reclassified asset is capitalized and depreciated.
Walt Disney Co Annual Data
Walt Disney Co Quarterly Data