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Morningstar Inc's quarterly construction in progress declined from Dec. 2013 ($35.2 Mil) to Mar. 2014 ($0.0 Mil) but then stayed the same from Mar. 2014 ($0.0 Mil) to Jun. 2014 ($0.0 Mil).
Morningstar Inc's annual construction in progress increased from Dec. 2011 ($9.0 Mil) to Dec. 2012 ($13.5 Mil) and increased from Dec. 2012 ($13.5 Mil) to Dec. 2013 ($35.2 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.
Morningstar Inc Annual Data
Morningstar Inc Quarterly Data