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Bluelinx Holdings, Inc. (NYSE:BXC)
Buildings And Improvements
$90 Mil (As of Dec. 2013)

Bluelinx Holdings, Inc.'s quarterly buildings and improvements increased from Jun. 2013 ($90 Mil) to Sep. 2013 ($90 Mil) but then declined from Sep. 2013 ($90 Mil) to Dec. 2013 ($90 Mil).

Bluelinx Holdings, Inc.'s annual buildings and improvements declined from Dec. 2011 ($96 Mil) to Dec. 2012 ($94 Mil) and declined from Dec. 2012 ($94 Mil) to Dec. 2013 ($90 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.

Bluelinx Holdings, Inc. Annual Data

Dec04Dec05Dec06Dec07Dec08Dec09Dec10Dec11Dec12Dec13
BuildingsAndImprovements 93939698969697969490

Bluelinx Holdings, Inc. Quarterly Data

Sep11Dec11Mar12Jun12Sep12Dec12Mar13Jun13Sep13Dec13
BuildingsAndImprovements 98969694949494909090
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