Andatee China Marine Fuel Services Corp | 2013 | FY | 3


Construction-in-Progress
 
Construction-in-progress represents property and buildings under construction and consists of construction expenditures, equipment procurement, and other direct costs attributable to the construction. Construction-in-progress is not depreciated. Upon completion and ready for intended use, construction-in-progress is reclassified to the appropriate category within property, plant and equipment.

us-gaap:ConstructionContractorsPolicyPolicyTextBlock