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Taiwan Semiconductor Manufacturing Co Ltd (NYSE:TSM)
Buildings And Improvements
$8,668 Mil (As of Mar. 2015)

Taiwan Semiconductor Manufacturing Co Ltd's quarterly buildings and improvements declined from Sep. 2014 ($8,845 Mil) to Dec. 2014 ($8,585 Mil) but then increased from Dec. 2014 ($8,585 Mil) to Mar. 2015 ($8,668 Mil).

Taiwan Semiconductor Manufacturing Co Ltd's annual buildings and improvements increased from Dec. 2012 ($6,793 Mil) to Dec. 2013 ($7,711 Mil) and increased from Dec. 2013 ($7,711 Mil) to Dec. 2014 ($8,585 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.

Historical Data

* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.

Taiwan Semiconductor Manufacturing Co Ltd Annual Data

BuildingsAndImprovements 3,2073,2853,6763,9894,4134,8825,7156,7937,7118,585

Taiwan Semiconductor Manufacturing Co Ltd Quarterly Data

BuildingsAndImprovements 6,7936,7097,3847,6767,7117,6288,3688,8458,5858,668
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