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ExlService Holdings Inc's quarterly construction in progress increased from Mar. 2015 ($2.6 Mil) to Jun. 2015 ($5.7 Mil) but then declined from Jun. 2015 ($5.7 Mil) to Sep. 2015 ($4.1 Mil).
ExlService Holdings Inc's annual construction in progress declined from Dec. 2012 ($1.7 Mil) to Dec. 2013 ($0.7 Mil) but then increased from Dec. 2013 ($0.7 Mil) to Dec. 2014 ($3.0 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.
ExlService Holdings Inc Annual Data
ExlService Holdings Inc Quarterly Data