Metrics similar to Depreciation & Amortization (IS) in the financials category include:
In Process R&D Expenses - This item represents when a company acquired other company’s assets and liabilities along with its in process R&D and if that In process R&D is of no use to Acquired Company, it will be written off.
Construction in Progress - This item represents that portion of gross assets (i.e. the capitalized amounts incurred on the construction of property) which are in the course of construction.