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JC Penney Co Inc's quarterly buildings and improvements increased from Oct. 2015 ($0 Mil) to Jan. 2016 ($4,877 Mil) but then declined from Jan. 2016 ($4,877 Mil) to Apr. 2016 ($0 Mil).
JC Penney Co Inc's annual buildings and improvements declined from Jan. 2014 ($4,951 Mil) to Jan. 2015 ($4,899 Mil) and declined from Jan. 2015 ($4,899 Mil) to Jan. 2016 ($4,877 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.
JC Penney Co Inc Annual Data
JC Penney Co Inc Quarterly Data
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