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Kohl's Corp's annual construction in progress declined from Jan. 2012 ($204 Mil) to Jan. 2013 ($200 Mil) but then increased from Jan. 2013 ($200 Mil) to Jan. 2014 ($291 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.
Kohl's Corp Annual Data
Kohl's Corp Quarterly Data