3. Construction in Process	9 Months Ended
Sep. 30, 2016
Construction In Process
Construction in Process	Construction in process consists of equipment and materials that will be used to construct network, plant property and equipment. Equipment and materials related to links that have not gone live is a small portion of the value of this account and when installed for that purpose will be treated as cost of goods sold. Largely the value of the equipment and materials will be capitalized when each construction project is completed. This account will also hold certain direct and indirect non-equipment costs until construction of a market has been completed and capitalized.

3. Construction in Process

9 Months Ended

Sep. 30, 2016

Construction in process consists of equipment and materials that will be used to construct network, plant property and equipment. Equipment and materials related to links that have not gone live is a small portion of the value of this account and when installed for that purpose will be treated as cost of goods sold. Largely the value of the equipment and materials will be capitalized when each construction project is completed. This account will also hold certain direct and indirect non-equipment costs until construction of a market has been completed and capitalized.