Затраты на процесс, растянутый во времени. Затраты на строительство.

Progress expenditure property:
— имущество с продолжительными затратами

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"In general, qualified progress expenditures are amounts paid (paid or incurred in the case of self-constructed property) for construction of progress expenditure property".

"Progress expenditure property is property constructed by or for the taxpayer, with a normal construction period of 2 years or more. The taxpayer must reasonably believe that the property will be new section 38 property with a useful life of 7 years or more when placed in service".


"The normal construction period... begins on the date physical work on construction of the property commences and ends on the date the property is available to be placed in service. ... Physical work on construction of property does not include preliminary activities such as planning, designing, preparing blueprints, exploring, or securing financing".

"Qualified progress expenditures for self-constructed property include both direct costs (e.g., labor, material, parts) and indirect costs (e.g., overhead, insurance)...".

"Qualified progress expenditures for non-self-constructed property ... are amounts actually paid by the taxpayer to another person for construction of the property, but only to the extent progress is made in construction".

https://www.law.cornell.edu/cfr/text/26/1.46-5

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"If events progress, they continue to happen gradually over a period of time".
https://www.collinsdictionary.com/dictionary/english/progres...