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Brady Corporation (NYSE:BRC)
Buildings And Improvements
$93 Mil (As of Jan. 2014)

Brady Corporation's quarterly buildings and improvements increased from Jul. 2013 ($91 Mil) to Oct. 2013 ($95 Mil) but then declined from Oct. 2013 ($95 Mil) to Jan. 2014 ($93 Mil).

Brady Corporation's annual buildings and improvements declined from Jul. 2011 ($105 Mil) to Jul. 2012 ($102 Mil) and declined from Jul. 2012 ($102 Mil) to Jul. 2013 ($91 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.

Brady Corporation Annual Data

Jul04Jul05Jul06Jul07Jul08Jul09Jul10Jul11Jul12Jul13
BuildingsAndImprovements 59657891999710110510291

Brady Corporation Quarterly Data

Oct11Jan12Apr12Jul12Oct12Jan13Apr13Jul13Oct13Jan14
BuildingsAndImprovements 104101101102103106101919593
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