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Taiwan Semiconductor Manufacturing Co Ltd (NYSE:TSM)
Buildings And Improvements
$8,845 Mil (As of Sep. 2014)

Taiwan Semiconductor Manufacturing Co Ltd's quarterly buildings and improvements increased from Mar. 2014 ($7,628 Mil) to Jun. 2014 ($8,368 Mil) and increased from Jun. 2014 ($8,368 Mil) to Sep. 2014 ($8,845 Mil).

Taiwan Semiconductor Manufacturing Co Ltd's annual buildings and improvements increased from Dec. 2011 ($5,715 Mil) to Dec. 2012 ($6,797 Mil) and increased from Dec. 2012 ($6,797 Mil) to Dec. 2013 ($7,711 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.

Taiwan Semiconductor Manufacturing Co Ltd Annual Data

Dec04Dec05Dec06Dec07Dec08Dec09Dec10Dec11Dec12Dec13
BuildingsAndImprovements 3,0653,2073,2853,6763,9894,4134,8825,7156,7977,711

Taiwan Semiconductor Manufacturing Co Ltd Quarterly Data

Jun12Sep12Dec12Mar13Jun13Sep13Dec13Mar14Jun14Sep14
BuildingsAndImprovements 6,3446,6456,7976,7097,3847,6767,7117,6288,3688,845
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