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InterOil Corp's quarterly construction in progress increased from Sep. 2015 ($0.00 Mil) to Dec. 2015 ($0.84 Mil) but then declined from Dec. 2015 ($0.84 Mil) to Mar. 2016 ($0.00 Mil).
InterOil Corp's annual construction in progress declined from Dec. 2012 ($25.01 Mil) to Dec. 2013 ($24.20 Mil) and declined from Dec. 2013 ($24.20 Mil) to Dec. 2014 ($0.73 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.
InterOil Corp Annual Data
InterOil Corp Quarterly Data