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Sanofi's quarterly construction in progress stayed the same from Dec. 2013 ($0 Mil) to Jun. 2014 ($0 Mil) but then increased from Jun. 2014 ($0 Mil) to Dec. 2014 ($2,416 Mil).
Sanofi's annual construction in progress declined from Dec. 2012 ($2,671 Mil) to Dec. 2013 ($2,529 Mil) and declined from Dec. 2013 ($2,529 Mil) to Dec. 2014 ($2,416 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.
Sanofi Annual Data
Sanofi Quarterly Data