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The Scotts Miracle Gro Co (NYSE:SMG)
Buildings And Improvements
$249 Mil (As of Sep. 2016)

The Scotts Miracle Gro Co's quarterly buildings and improvements stayed the same from Mar. 2016 ($0 Mil) to Jun. 2016 ($0 Mil) but then increased from Jun. 2016 ($0 Mil) to Sep. 2016 ($249 Mil).

The Scotts Miracle Gro Co's annual buildings and improvements increased from Sep. 2014 ($219 Mil) to Sep. 2015 ($220 Mil) and increased from Sep. 2015 ($220 Mil) to Sep. 2016 ($249 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 local exchange's currency.

The Scotts Miracle Gro Co Annual Data

Sep07Sep08Sep09Sep10Sep11Sep12Sep13Sep14Sep15Sep16
BuildingsAndImprovements 163165173191200205216219220249

The Scotts Miracle Gro Co Quarterly Data

Jun14Sep14Dec14Mar15Jun15Sep15Dec15Mar16Jun16Sep16
BuildingsAndImprovements 0219000220000249
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