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Seagate Technology PLC's quarterly buildings and improvements stayed the same from Dec. 2015 ($0 Mil) to Mar. 2016 ($0 Mil) but then increased from Mar. 2016 ($0 Mil) to Jun. 2016 ($1,900 Mil).
Seagate Technology PLC's annual buildings and improvements increased from Jun. 2013 ($1,401 Mil) to Jun. 2014 ($1,452 Mil) and increased from Jun. 2014 ($1,452 Mil) to Jun. 2015 ($1,595 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.
Seagate Technology PLC Annual Data
Seagate Technology PLC Quarterly Data