United Homes Group, Inc. PP&E Disclosure
| Asset Group | Estimated Useful Lives | |||||||
| Furniture and fixtures | 5 to 7 years | |||||||
| Model home furnishings | Lesser of 3 years or the life of the community | |||||||
| Buildings | 40 years | |||||||
| Leasehold improvements | Lesser of 40 years or the lease term | |||||||
| Machinery and equipment | 5 to 7 years | |||||||
| Office equipment | 5 to 7 years | |||||||
| Vehicles | 5 years | |||||||
| Asset Group | December 31, 2025 | December 31, 2024 | ||||||||||||
| Buildings | $ | 171 | $ | 171 | ||||||||||
| Model home furnishings | 2,480 | 505 | ||||||||||||
| Land | 63 | 63 | ||||||||||||
| Leasehold improvements | 97 | 97 | ||||||||||||
| Machinery and equipment | 72 | 72 | ||||||||||||
| Office equipment | 58 | 50 | ||||||||||||
| Vehicles | 290 | 430 | ||||||||||||
| Total Property and equipment | 3,231 | 1,388 | ||||||||||||
| Less: Accumulated depreciation | (1,106) | (629) | ||||||||||||
| Property and equipment, net | $ | 2,125 | $ | 759 | ||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 13, 2026 | Showing above |
| 2024 | Mar 14, 2025 | |
| 2023 | Mar 15, 2024 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.