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Accenture PLC (NYSE:ACN)
Buildings And Improvements
$0 Mil (As of May. 2014)

Accenture PLC's annual buildings and improvements declined from Aug. 2011 ($4 Mil) to Aug. 2012 ($3 Mil) but then increased from Aug. 2012 ($3 Mil) to Aug. 2013 ($4 Mil).


Definition

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.

Accenture PLC Annual Data

Aug04Aug05Aug06Aug07Aug08Aug09Aug10Aug11Aug12Aug13
BuildingsAndImprovements 44146353462164243434

Accenture PLC Quarterly Data

Feb12May12Aug12Nov12Feb13May13Aug13Nov13Feb14May14
BuildingsAndImprovements 0030004000
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