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TeachMeFinance.com - explain Construction work in progress (CWIP) Construction work in progress (CWIP) The term 'Construction work in progress (CWIP)' as it applies to the area of energy can be defined as ' The balance shown on a utility's balance sheet for construction work not yet completed butin process. This balance line item may or may not be included in the rate base'. Previous 5 Terms: Construction costs (of the electric power industry) Construction expenditures (of the electric power industry) Construction joint Construction pipeline (of a nuclear reactor) Construction recapture Next 5 Terms: Constructive surplus or deficit Consultative Group on International Agricultural Research (CGIAR) consulting forester consumer Consumer (energy) About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.