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Pentair PLC's quarterly buildings and improvements increased from Mar. 2015 ($476 Mil) to Jun. 2015 ($483 Mil) and increased from Jun. 2015 ($483 Mil) to Sep. 2015 ($507 Mil).
Pentair PLC's annual buildings and improvements increased from Dec. 2012 ($474 Mil) to Dec. 2013 ($503 Mil) but then declined from Dec. 2013 ($503 Mil) to Dec. 2014 ($494 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.
Pentair PLC Annual Data
Pentair PLC Quarterly Data