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OAO Gazprom's quarterly construction in progress increased from Dec. 2013 ($28,013 Mil) to Mar. 2014 ($30,282 Mil) but then declined from Mar. 2014 ($30,282 Mil) to Jun. 2014 ($0 Mil).
OAO Gazprom's annual construction in progress declined from Dec. 2011 ($28,102 Mil) to Dec. 2012 ($24,257 Mil) but then increased from Dec. 2012 ($24,257 Mil) to Dec. 2013 ($28,013 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