Depreciation is calculated using the straight-line method primarily over the following estimated useful lives of the assets based on industry and Cintas specific experience:
Years
Buildings
30 to 40
Building improvements
5 to 20
Equipment
3 to 15
Leasehold improvements
2 to 15
Cintas' property and equipment is summarized as follows at May 31:
(In thousands)20252024
Land$195,406 $194,661 
Buildings and improvements769,119 744,617 
Equipment3,279,593 2,963,860 
Leasehold improvements48,463 46,490 
Construction in progress202,034 166,616 
4,494,615 4,116,244 
Accumulated depreciation(2,842,141)(2,582,076)
Property and equipment, net$1,652,474 $1,534,168 

Historical Timeline

Fiscal YearFiled
2025Jul 28, 2025Showing above
2024Jul 25, 2024
2023Jul 27, 2023
2022Jul 27, 2022
2021Jul 28, 2021
2020Jul 29, 2020
2019Jul 26, 2019
2018Jul 27, 2018
2017Jul 31, 2017
2016Jul 29, 2016

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.