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Kohl's Corp's quarterly buildings and improvements declined from Jan. 2015 ($9,692 Mil) to Apr. 2015 ($0 Mil) but then stayed the same from Apr. 2015 ($0 Mil) to Jul. 2015 ($0 Mil).
Kohl's Corp's annual buildings and improvements increased from Jan. 2013 ($9,395 Mil) to Jan. 2014 ($9,558 Mil) and increased from Jan. 2014 ($9,558 Mil) to Jan. 2015 ($9,692 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.
Kohl's Corp Annual Data
Kohl's Corp Quarterly Data