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JC Penney Co Inc  (NYSE:JCP) Buildings And Improvements: $0 Mil (As of Jul. 2017)

JC Penney Co Inc's quarterly buildings and improvements declined from Jan. 2017 ($4,859 Mil) to Apr. 2017 ($0 Mil) but then stayed the same from Apr. 2017 ($0 Mil) to Jul. 2017 ($0 Mil).

JC Penney Co Inc's annual buildings and improvements declined from Jan. 2015 ($4,899 Mil) to Jan. 2016 ($4,877 Mil) and declined from Jan. 2016 ($4,877 Mil) to Jan. 2017 ($4,859 Mil).


Historical Data

* All numbers are in millions except for per share data and ratio. All numbers are in their local exchange's currency.

* Premium members only.

JC Penney Co Inc Annual Data

Jan08 Jan09 Jan10 Jan11 Jan12 Jan13 Jan14 Jan15 Jan16 Jan17
Buildings And Improvements Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4,641.00 4,951.00 4,899.00 4,877.00 4,859.00

JC Penney Co Inc Quarterly Data

Jan13 Apr13 Jul13 Oct13 Jan14 Apr14 Jul14 Oct14 Jan15 Apr15 Jul15 Oct15 Jan16 Apr16 Jul16 Oct16 Jan17 Apr17 Jul17 Oct17
Buildings And Improvements Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 4,859.00 0.00 0.00 0.00

Calculation

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.

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