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незавершённое капитальное строительство stresses
gen.	capital work in progress (An accountancy term, construction in progress (CIP) asset or capital work in progress 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. While costs are added to the construction in progress, related CIP account is debited with corresponding credits to accounts payable, accrued expenses, inventory, cash, and others. When the construction in progress is completed, related long-term asset account is debited and CIP account is credited. WK Alexander Demidov)
account.	capital work-in-progress (It is an asset on the balance sheet that is not considered to be a final product, but must still be accounted for because funds have been invested toward its production. It is thus a work that has not been completed but has already incurred a capital investment answers.com SvEl)
fin.	investment starts
SAP.	assets under construction
SAP.fin.	AuC; asset u. const.; asset under constr.; asset under construction

незавершённое капитальное строительство: 4 phrases in 1 subject

SAP finance

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