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PS Business Parks Inc's annual construction in progress increased from Dec. 2012 ($6.8 Mil) to Dec. 2013 ($24.0 Mil) but then declined from Dec. 2013 ($24.0 Mil) to Dec. 2014 ($0.0 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.
PS Business Parks Inc Annual Data
PS Business Parks Inc Quarterly Data