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Taiwan Semiconductor Manufacturing Co Ltd's quarterly construction in progress declined from Jun. 2014 ($4,452 Mil) to Sep. 2014 ($2,931 Mil) but then increased from Sep. 2014 ($2,931 Mil) to Dec. 2014 ($3,487 Mil).
Taiwan Semiconductor Manufacturing Co Ltd's annual construction in progress increased from Dec. 2012 ($4,099 Mil) to Dec. 2013 ($9,157 Mil) but then declined from Dec. 2013 ($9,157 Mil) to Dec. 2014 ($3,487 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.
* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.
Taiwan Semiconductor Manufacturing Co Ltd Annual Data
Taiwan Semiconductor Manufacturing Co Ltd Quarterly Data