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Lydall Inc's quarterly construction in progress increased from Sep. 2013 ($0.0 Mil) to Dec. 2013 ($6.8 Mil) but then declined from Dec. 2013 ($6.8 Mil) to Mar. 2014 ($0.0 Mil).
Lydall Inc's annual construction in progress declined from Dec. 2011 ($4.5 Mil) to Dec. 2012 ($4.5 Mil) but then increased from Dec. 2012 ($4.5 Mil) to Dec. 2013 ($6.8 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.
Lydall Inc Annual Data
Lydall Inc Quarterly Data