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AmerisourceBergen Corp (NYSE:ABC)
Buildings And Improvements
$406 Mil (As of Jun. 2015)

AmerisourceBergen Corp's quarterly buildings and improvements increased from Dec. 2014 ($383 Mil) to Mar. 2015 ($407 Mil) but then declined from Mar. 2015 ($407 Mil) to Jun. 2015 ($406 Mil).

AmerisourceBergen Corp's annual buildings and improvements declined from Sep. 2012 ($324 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.

Historical Data

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.

AmerisourceBergen Corp Annual Data

BuildingsAndImprovements 268251243281293307260324324359

AmerisourceBergen Corp Quarterly Data

BuildingsAndImprovements 321322324329344364359383407406
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