TopBuild Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Summary of Significant Accounting Policies - Inventory, PPE, Insurance and Other (Details)

v3.22.4

Summary of Significant Accounting Policies - Inventory, PPE, Insurance and Other (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Inventories, net
Inventory reserve	$ 17.3	$ 11.2
Insurance Reserves
Insurance receivable	16.5	13.2
Insurance liability	16.5	13.2
Advertising
Advertising expense	$ 2.9	$ 2.3	$ 1.4
Buildings and land improvements \| Minimum
Property and Equipment
Estimated Useful Life (in years)	20 years
Buildings and land improvements \| Maximum
Property and Equipment
Estimated Useful Life (in years)	40 years
Software \| Minimum
Property and Equipment
Estimated Useful Life (in years)	3 years
Software \| Maximum
Property and Equipment
Estimated Useful Life (in years)	6 years
Company vehicles \| Minimum
Property and Equipment
Estimated Useful Life (in years)	3 years
Company vehicles \| Maximum
Property and Equipment
Estimated Useful Life (in years)	8 years
Equipment \| Minimum
Property and Equipment
Estimated Useful Life (in years)	6 years
Equipment \| Maximum
Property and Equipment
Estimated Useful Life (in years)	10 years

- Definition

The amount of insurance liability recorded to offset receivable for claims that exceeded the stop loss limit.

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- Definition

Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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- Definition

Amount of valuation reserve for inventory.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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