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United Parcel Service Inc (UPS) (NYSE:UPS)
Buildings And Improvements
$6,498 Mil (As of Mar. 2015)

United Parcel Service Inc (UPS)'s quarterly buildings and improvements increased from Sep. 2014 ($6,475 Mil) to Dec. 2014 ($6,542 Mil) but then declined from Dec. 2014 ($6,542 Mil) to Mar. 2015 ($6,498 Mil).

United Parcel Service Inc (UPS)'s annual buildings and improvements increased from Dec. 2012 ($6,187 Mil) to Dec. 2013 ($6,376 Mil) and increased from Dec. 2013 ($6,376 Mil) to Dec. 2014 ($6,542 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.

United Parcel Service Inc (UPS) Annual Data

Dec05Dec06Dec07Dec08Dec09Dec10Dec11Dec12Dec13Dec14
BuildingsAndImprovements 02,6675,4415,5385,8765,9626,0386,1876,3766,542

United Parcel Service Inc (UPS) Quarterly Data

Dec12Mar13Jun13Sep13Dec13Mar14Jun14Sep14Dec14Mar15
BuildingsAndImprovements 6,1876,2666,2716,3326,3766,3926,4606,4756,5426,498
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