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Mercer International Inc (NAS:MERC)
Buildings And Improvements
$173 Mil (As of Dec. 2014)

Mercer International Inc's quarterly buildings and improvements stayed the same from Jun. 2014 ($0 Mil) to Sep. 2014 ($0 Mil) but then increased from Sep. 2014 ($0 Mil) to Dec. 2014 ($173 Mil).

Mercer International Inc's annual buildings and improvements increased from Dec. 2012 ($177 Mil) to Dec. 2013 ($195 Mil) but then declined from Dec. 2013 ($195 Mil) to Dec. 2014 ($173 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.

Mercer International Inc Annual Data

Dec05Dec06Dec07Dec08Dec09Dec10Dec11Dec12Dec13Dec14
BuildingsAndImprovements 157168183174181175173177195173

Mercer International Inc Quarterly Data

Sep12Dec12Mar13Jun13Sep13Dec13Mar14Jun14Sep14Dec14
BuildingsAndImprovements 0177000195000173
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