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BlueLinx Holdings Inc's quarterly buildings and improvements increased from Jun. 2016 ($81 Mil) to Sep. 2016 ($81 Mil) but then declined from Sep. 2016 ($81 Mil) to Dec. 2016 ($80 Mil).
BlueLinx Holdings Inc's annual buildings and improvements declined from Dec. 2014 ($90 Mil) to Dec. 2015 ($89 Mil) and declined from Dec. 2015 ($89 Mil) to Dec. 2016 ($80 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.
BlueLinx Holdings Inc Annual Data
BlueLinx Holdings Inc Quarterly Data