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J&J Snack Foods Corp's quarterly construction in progress declined from Sep. 2013 ($10.0 Mil) to Dec. 2013 ($6.2 Mil) and declined from Dec. 2013 ($6.2 Mil) to Mar. 2014 ($4.6 Mil).
J&J Snack Foods Corp's annual construction in progress declined from Sep. 2011 ($7.7 Mil) to Sep. 2012 ($5.7 Mil) but then increased from Sep. 2012 ($5.7 Mil) to Sep. 2013 ($10.0 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.
J&J Snack Foods Corp Annual Data
J&J Snack Foods Corp Quarterly Data