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Microsoft Excel LibreOffice Calc

Lowe’s Cos. Inc. (LOW)


Análisis del Activo Fijo Tangible

Alto nivel de dificultad


Política Contable del Activo Fijo Tangible

Property is recorded at cost. Costs associated with major additions are capitalized and depreciated. Capital assets are expected to yield future benefits and have original useful lives which exceed one year. The total cost of a capital asset generally includes all applicable sales taxes, delivery costs, installation costs, and other appropriate costs incurred by Lowe’s, including interest in the case of self-constructed assets. Upon disposal, the cost of properties and related accumulated depreciation is removed from the accounts, with gains and losses reflected in SG&A expense in the consolidated statements of earnings.

Property consists of land, buildings and building improvements, equipment, and construction in progress. Buildings and building improvements includes owned buildings, as well as buildings under capital lease and leasehold improvements. Equipment primarily includes store racking and displays, computer hardware and software, forklifts, vehicles, and other store equipment.

Depreciation is provided over the estimated useful lives of the depreciable assets. Assets are depreciated using the straight-line method. Leasehold improvements and assets under capital lease are depreciated over the shorter of their estimated useful lives or the term of the related lease, which may include one or more option renewal periods where failure to exercise such options would result in an economic penalty in such amount that renewal appears, at the inception of the lease, to be reasonably assured. During the term of a lease, if leasehold improvements are placed in service significantly after the inception of the lease, Lowe’s depreciates these leasehold improvements over the shorter of the useful life of the leasehold assets or a term that includes lease renewal periods deemed to be reasonably assured at the time the leasehold improvements are placed into service. The amortization of these assets is included in depreciation and amortization expense in the consolidated financial statements.

Fuente: 10-K (filing date: 2019-04-02).


Divulgación del Activo Fijo Tangible

Lowe’s Cos. Inc., Statement of Financial Position, Property, Plant and Equipment

USD $ in millions, translated from US$

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Land hidden hidden hidden hidden hidden hidden
Buildings and building improvements hidden hidden hidden hidden hidden hidden
Equipment hidden hidden hidden hidden hidden hidden
Construction in progress hidden hidden hidden hidden hidden hidden
Property, cost hidden hidden hidden hidden hidden hidden
Accumulated depreciation hidden hidden hidden hidden hidden hidden
Property, less accumulated depreciation hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Property, Plant and Equipment (www.stock-analysis-on.net)

Ítem Descripción La empresa
Land Carrying amount as of the balance sheet date of real estate held for productive use. This excludes land held for sale. Lowe’s Cos. Inc.’s land increased from 2017 to 2018 but then declined significantly from 2018 to 2019.
Buildings and building improvements Carrying amount as of the balance sheet date of long-lived, depreciable assets that include building structures held for productive use including any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing. Lowe’s Cos. Inc.’s buildings and building improvements increased from 2017 to 2018 but then declined significantly from 2018 to 2019.
Equipment Carrying amount as of the balance sheet date of long-lived, depreciable asset used in production process to produce goods and services. Lowe’s Cos. Inc.’s equipment declined from 2017 to 2018 and from 2018 to 2019.
Construction in progress Carrying amount at the balance sheet date of long-lived asset under construction that include construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service. Lowe’s Cos. Inc.’s construction in progress increased from 2017 to 2018 but then slightly declined from 2018 to 2019.
Property, cost Carrying amount at the balance sheet date for long-lived physical assets used in the normal conduct of business and not intended for resale. This can include land, physical structures, machinery, vehicles, furniture, computer equipment, construction in progress, and similar items. Amount does not include depreciation. Lowe’s Cos. Inc.’s property, cost increased from 2017 to 2018 but then declined significantly from 2018 to 2019.
Property, less accumulated depreciation Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, and production equipment. Lowe’s Cos. Inc.’s property, less accumulated depreciation declined from 2017 to 2018 and from 2018 to 2019.

Ratios de Activos Fijos Tangibles (Resumen)

Lowe’s Cos. Inc., Property, Plant and Equipment Ratios

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Edad promedia hidden hidden hidden hidden hidden hidden
Vida útil total estimada (years) hidden hidden hidden hidden hidden hidden
Edad estimada, tiempo transcurrido desde la compra (years) hidden hidden hidden hidden hidden hidden
Vida restante estimada (years) hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Property, Plant and Equipment (www.stock-analysis-on.net)

Ratio Descripción La empresa
Edad promedia As long as straight-line depreciation is used, this is an accurate estimate of asset age as a percentage of depreciable life. The relative age is a useful measure of whether the company’s fixed asset base is old or new. Newer assets are likely to be more efficient. Lowe’s Cos. Inc.’s average age of depreciable property, plant and equipment deteriorated from 2017 to 2018 and from 2018 to 2019.
Vida útil total estimada Over longer time periods, this ratio is a useful measure of company’s depreciation policy and can be used for comparisons with competitors. Lowe’s Cos. Inc.’s estimated total useful life of depreciable property, plant and equipment increased from 2017 to 2018 but then slightly declined from 2018 to 2019.
Estimated time elapsed since purchase The approximate age in years of a company’s fixed assets. Useful for comparison purposes. Lowe’s Cos. Inc.’s estimated time elapsed since purchase of depreciable property, plant and equipment deteriorated from 2017 to 2018 and from 2018 to 2019.
Vida restante estimada Lowe’s Cos. Inc.’s estimated remaining life of depreciable property, plant and equipment increased from 2017 to 2018 but then declined significantly from 2018 to 2019.

Edad Promedia

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Información Financiera Seleccionada (USD $ in millions, translated from US$)
Accumulated depreciation hidden hidden hidden hidden hidden hidden
Property, cost hidden hidden hidden hidden hidden hidden
Land hidden hidden hidden hidden hidden hidden
Ratio
Edad promedia1 hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Property, Plant and Equipment (www.stock-analysis-on.net)

2019 Calculations

1 Edad promedia = 100 × Accumulated depreciation ÷ (Property, cost – Land)
= 100 × hidden ÷ (hiddenhidden) = hidden

Ratio Descripción La empresa
Edad promedia As long as straight-line depreciation is used, this is an accurate estimate of asset age as a percentage of depreciable life. The relative age is a useful measure of whether the company’s fixed asset base is old or new. Newer assets are likely to be more efficient. Lowe’s Cos. Inc.’s average age of depreciable property, plant and equipment deteriorated from 2017 to 2018 and from 2018 to 2019.

Vida Útil Total Estimada

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Información Financiera Seleccionada (USD $ in millions, translated from US$)
Property, cost hidden hidden hidden hidden hidden hidden
Land hidden hidden hidden hidden hidden hidden
Depreciation expense hidden hidden hidden hidden hidden hidden
Ratio
Vida útil total estimada (years)1 hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Property, Plant and Equipment (www.stock-analysis-on.net)

2019 Calculations

1 Vida útil total estimada (years) = (Property, cost – Land) ÷ Depreciation expense
= (hiddenhidden) ÷ hidden = hidden

Ratio Descripción La empresa
Vida útil total estimada Over longer time periods, this ratio is a useful measure of company’s depreciation policy and can be used for comparisons with competitors. Lowe’s Cos. Inc.’s estimated total useful life of depreciable property, plant and equipment increased from 2017 to 2018 but then slightly declined from 2018 to 2019.

Edad Estimada, Tiempo Transcurrido desde la Compra

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Información Financiera Seleccionada (USD $ in millions, translated from US$)
Accumulated depreciation hidden hidden hidden hidden hidden hidden
Depreciation expense hidden hidden hidden hidden hidden hidden
Ratio
Tiempo transcurrido desde la compra (years)1 hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Property, Plant and Equipment (www.stock-analysis-on.net)

2019 Calculations

1 Tiempo transcurrido desde la compra (years) = Accumulated depreciation ÷ Depreciation expense
= hidden ÷ hidden = hidden

Ratio Descripción La empresa
Estimated time elapsed since purchase The approximate age in years of a company’s fixed assets. Useful for comparison purposes. Lowe’s Cos. Inc.’s estimated time elapsed since purchase of depreciable property, plant and equipment deteriorated from 2017 to 2018 and from 2018 to 2019.

Vida Restante Estimada

Microsoft Excel LibreOffice Calc
1 feb. 2019 2 feb. 2018 3 feb. 2017 29 ene. 2016 30 ene. 2015 31 ene. 2014
Información Financiera Seleccionada (USD $ in millions, translated from US$)
Property, less accumulated depreciation hidden hidden hidden hidden hidden hidden
Land hidden hidden hidden hidden hidden hidden
Depreciation expense hidden hidden hidden hidden hidden hidden
Ratio
Vida restante estimada (years)1 hidden hidden hidden hidden hidden hidden

Fuente: Lowe’s Cos. Inc. (LOW) | Property, Plant and Equipment (www.stock-analysis-on.net)

2019 Calculations

1 Vida restante estimada (years) = (Property, less accumulated depreciation – Land) ÷ Depreciation expense
= (hiddenhidden) ÷ hidden = hidden

Ratio Descripción La empresa
Vida restante estimada Lowe’s Cos. Inc.’s estimated remaining life of depreciable property, plant and equipment increased from 2017 to 2018 but then declined significantly from 2018 to 2019.