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Dollar Tree Stores Inc's quarterly buildings and improvements increased from Oct. 2014 ($0 Mil) to Jan. 2015 ($337 Mil) but then declined from Jan. 2015 ($337 Mil) to Apr. 2015 ($0 Mil).
Dollar Tree Stores Inc's annual buildings and improvements increased from Jan. 2013 ($224 Mil) to Jan. 2014 ($320 Mil) and increased from Jan. 2014 ($320 Mil) to Jan. 2015 ($337 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.
Dollar Tree Stores Inc Annual Data
Dollar Tree Stores Inc Quarterly Data