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J.C. Penney Co Inc (NYSE:JCP)
Buildings And Improvements
$4,951 Mil (As of Jan. 2014)

J.C. Penney Co Inc's quarterly buildings and improvements stayed the same from Jul. 2013 ($0 Mil) to Oct. 2013 ($0 Mil) but then increased from Oct. 2013 ($0 Mil) to Jan. 2014 ($4,951 Mil).

J.C. Penney Co Inc's annual buildings and improvements increased from Jan. 2012 ($4,549 Mil) to Jan. 2013 ($4,641 Mil) and increased from Jan. 2013 ($4,641 Mil) to Jan. 2014 ($4,951 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 own currency.

J.C. Penney Co Inc Annual Data

Jan05Jan06Jan07Jan08Jan09Jan10Jan11Jan12Jan13Jan14
BuildingsAndImprovements 3,3633,5593,9364,6344,0904,2764,4344,5494,6414,951

J.C. Penney Co Inc Quarterly Data

Oct11Jan12Apr12Jul12Oct12Jan13Apr13Jul13Oct13Jan14
BuildingsAndImprovements 04,5490004,6410004,951
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