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Pentair PLC (NYSE:PNR)
Buildings And Improvements
$494 Mil (As of Dec. 2014)

Pentair PLC's quarterly buildings and improvements declined from Jun. 2014 ($525 Mil) to Sep. 2014 ($506 Mil) and declined from Sep. 2014 ($506 Mil) to Dec. 2014 ($494 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).


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.

Pentair PLC Annual Data

Dec05Dec06Dec07Dec08Dec09Dec10Dec11Dec12Dec13Dec14
BuildingsAndImprovements 169181210205213212244474503494

Pentair PLC Quarterly Data

Sep12Dec12Mar13Jun13Sep13Dec13Mar14Jun14Sep14Dec14
BuildingsAndImprovements 549474474482508503523525506494
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