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Energy Transfer Partners LP's annual construction in progress increased from Dec. 2011 ($732 Mil) to Dec. 2012 ($1,688 Mil) but then declined from Dec. 2012 ($1,688 Mil) to Dec. 2013 ($1,668 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.
Energy Transfer Partners LP Annual Data
Energy Transfer Partners LP Quarterly Data