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Dow Chemical Co's annual construction in progress declined from Dec. 2011 ($3,397 Mil) to Dec. 2012 ($2,742 Mil) but then increased from Dec. 2012 ($2,742 Mil) to Dec. 2013 ($3,011 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.
* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.
Dow Chemical Co Annual Data
Dow Chemical Co Quarterly Data