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Cyberonics Inc (NAS:CYBX)
Buildings And Improvements
$101.9 Mil (As of Sep. 2016)

Cyberonics Inc's quarterly buildings and improvements declined from Mar. 2016 ($84.7 Mil) to Jun. 2016 ($84.5 Mil) but then increased from Jun. 2016 ($84.5 Mil) to Sep. 2016 ($101.9 Mil).

Cyberonics Inc's annual buildings and improvements increased from Apr. 2013 ($16.6 Mil) to Apr. 2014 ($25.4 Mil) and increased from Apr. 2014 ($25.4 Mil) to Apr. 2015 ($26.7 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 local exchange's currency.

Cyberonics Inc Annual Data

Apr06Apr07Apr08Apr09Apr10Apr11Apr12Apr13Apr14Apr15
BuildingsAndImprovements 4.04.24.00.00.00.015.816.625.426.7

Cyberonics Inc Quarterly Data

Jul14Oct14Jan15Apr15Jul15Oct15Dec15Mar16Jun16Sep16
BuildingsAndImprovements 25.725.926.10.027.427.70.084.784.5101.9
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