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CONSTRUCTION IN PROGRESS is capital assets under construction or development that have not yet been placed into service, such as a building or parking lot. Capital assets are not subject to depreciation while in a construction in progress status.

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FINANCIAL PLANNER is a investment professional who assists individuals with long- and short-term financial goals.

10-Q is a report filed quarterly to the Securities and Exchange Commission (SEC) by most reporting companies. It includes unaudited financial statements and provides a continuing view of the companys financial position during the year. The report must be filed for each of the first three fiscal quarters of the companys fiscal year and is due within 45 days of the close of the quarter.

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