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Sirona Dental Systems Inc's quarterly buildings and improvements stayed the same from Mar. 2014 ($0 Mil) to Jun. 2014 ($0 Mil) but then increased from Jun. 2014 ($0 Mil) to Sep. 2014 ($79 Mil).
Sirona Dental Systems Inc's annual buildings and improvements increased from Sep. 2012 ($38 Mil) to Sep. 2013 ($41 Mil) and increased from Sep. 2013 ($41 Mil) to Sep. 2014 ($79 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.
Sirona Dental Systems Inc Annual Data
Sirona Dental Systems Inc Quarterly Data