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Scotts Miracle Gro Co (NYSE:SMG)
Buildings And Improvements
$219 Mil (As of Sep. 2014)

Scotts Miracle Gro Co'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 ($219 Mil).

Scotts Miracle Gro Co's annual buildings and improvements increased from Sep. 2012 ($205 Mil) to Sep. 2013 ($216 Mil) and increased from Sep. 2013 ($216 Mil) to Sep. 2014 ($219 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.

Scotts Miracle Gro Co Annual Data

Sep05Sep06Sep07Sep08Sep09Sep10Sep11Sep12Sep13Sep14
BuildingsAndImprovements 131145163165173183200205216219

Scotts Miracle Gro Co Quarterly Data

Jun12Sep12Dec12Mar13Jun13Sep13Dec13Mar14Jun14Sep14
BuildingsAndImprovements 0205000216000219
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