The Company’s property and equipment balances and the related accumulated depreciation at September 30, 2025 and 2024 are summarized below.

 September 30,
 20252024
 (In millions)
Homebuilding
Buildings and improvements$524.4 $483.2 
Model home furniture189.8 171.2 
Office furniture and equipment135.5 111.1 
Land59.2 57.7 
Accumulated depreciation(365.9)(323.0)
 Total homebuilding543.0 500.2 
Rental, net0.6 1.1 
Forestar, net8.1 7.1 
Financial services, net4.3 4.0 
Other businesses and eliminations, net22.9 18.6 
 Property and equipment, net$578.9 $531.0 
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Historical Timeline

Fiscal YearFiled
2025Nov 19, 2025Showing above
2024Nov 19, 2024
2023Nov 17, 2023
2022Nov 18, 2022
2021Nov 18, 2021
2020Nov 20, 2020

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.