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Walt Disney Co's quarterly buildings and improvements declined from Jun. 2015 ($42,210 Mil) to Sep. 2015 ($21,556 Mil) but then increased from Sep. 2015 ($21,556 Mil) to Dec. 2015 ($42,937 Mil).
Walt Disney Co's annual buildings and improvements increased from Sep. 2013 ($21,195 Mil) to Sep. 2014 ($21,539 Mil) and increased from Sep. 2014 ($21,539 Mil) to Sep. 2015 ($21,556 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.
* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.
Walt Disney Co Annual Data
Walt Disney Co Quarterly Data