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OAO Gazprom's quarterly construction in progress increased from Jun. 2013 ($0 Mil) to Sep. 2013 ($57,450 Mil) but then declined from Sep. 2013 ($57,450 Mil) to Dec. 2013 ($50,479 Mil).
OAO Gazprom's annual construction in progress declined from Dec. 2011 ($50,640 Mil) to Dec. 2012 ($43,710 Mil) but then increased from Dec. 2012 ($43,710 Mil) to Dec. 2013 ($50,479 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.
OAO Gazprom Annual Data
OAO Gazprom Quarterly Data