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Dow Chemical Co's quarterly construction in progress declined from Dec. 2015 ($4,355 Mil) to Mar. 2016 ($0 Mil) but then stayed the same from Mar. 2016 ($0 Mil) to Jun. 2016 ($0 Mil).
Dow Chemical Co's annual construction in progress increased from Dec. 2013 ($0 Mil) to Dec. 2014 ($4,406 Mil) but then declined from Dec. 2014 ($4,406 Mil) to Dec. 2015 ($4,355 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.
Dow Chemical Co Annual Data
Dow Chemical Co Quarterly Data