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Qualcomm Inc's quarterly construction in progress declined from Sep. 2014 ($201 Mil) to Dec. 2014 ($0 Mil) but then stayed the same from Dec. 2014 ($0 Mil) to Mar. 2015 ($0 Mil).
Qualcomm Inc's annual construction in progress declined from Sep. 2012 ($774 Mil) to Sep. 2013 ($480 Mil) and declined from Sep. 2013 ($480 Mil) to Sep. 2014 ($201 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.
Qualcomm Inc Annual Data
Qualcomm Inc Quarterly Data