e/Construction in Progress

Information
has gloss	eng: An accountancy term, Construction in Progress (CIP) asset entry records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A CIP item is not depreciated until the asset is placed in service. Normally, upon completion, a CIP item is reclassified, and the reclassified asset is capitalized and depreciated.
lexicalization	eng: Construction in Progress
instance of	e/Generally Accepted Accounting Principles

Meaning
Japanese
has gloss	jpn: 建設仮勘定（けんせつかりかんじょう）は、勘定科目の一つ。有形固定資産に区分される。
lexicalization	jpn: 建設仮勘定