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Griffin Industrial Realty Inc's annual buildings and improvements declined from Nov. 2012 ($1.86 Mil) to Nov. 2013 ($0.00 Mil) but then stayed the same from Nov. 2013 ($0.00 Mil) to Nov. 2014 ($0.00 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.
Griffin Industrial Realty Inc Annual Data
Griffin Industrial Realty Inc Quarterly Data