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NGL Energy Partners LP (NYSE:NGL)
Buildings And Improvements
$46 Mil (As of Dec. 2013)

NGL Energy Partners LP's quarterly buildings and improvements declined from Jun. 2013 ($51 Mil) to Sep. 2013 ($45 Mil) but then increased from Sep. 2013 ($45 Mil) to Dec. 2013 ($46 Mil).

NGL Energy Partners LP's annual buildings and improvements increased from Mar. 2010 ($0 Mil) to Mar. 2012 ($15 Mil) and increased from Mar. 2012 ($15 Mil) to Mar. 2013 ($48 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.

NGL Energy Partners LP Annual Data

Mar09Mar10Mar12Mar13
BuildingsAndImprovements 000000001548

NGL Energy Partners LP Quarterly Data

Sep11Dec11Mar12Jun12Sep12Dec12Mar13Jun13Sep13Dec13
BuildingsAndImprovements 7141558573848514546
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