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AmerisourceBergen Corp's quarterly buildings and improvements declined from Jun. 2014 ($364 Mil) to Sep. 2014 ($359 Mil) and declined from Sep. 2014 ($359 Mil) to Dec. 2014 ($0 Mil).
AmerisourceBergen Corp's annual buildings and improvements declined from Sep. 2012 ($333 Mil) to Sep. 2013 ($324 Mil) but then increased from Sep. 2013 ($324 Mil) to Sep. 2014 ($359 Mil).
Buildings are typically valued at the time of acquisition or construction. Broker and architect fees, permits, etc. can be covered within this category. Building components, such as a roof, are normally recorded separately in an asset register since the value and useful lives of these components equal much less than the building itself.
Building improvements that extend the useful life of a building will fall into the category of “building improvements” and should be capitalized. Improvements are commonly recorded at acquisition cost. Building improvement examples include roofing, remodeling, replacements, etc.
* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.
AmerisourceBergen Corp Annual Data
AmerisourceBergen Corp Quarterly Data