Property and equipment estimated useful lives are as follows:
 Estimated
Useful Lives
in Years
 
Buildings and leasehold improvements (1)
5 to 50
Machinery and dealership equipment
7 to 20
Office equipment, furniture and fixtures
3 to 20
Company vehicles
3
(1) Leasehold improvements are depreciated over the lesser of their estimated useful lives or the minimum lease term at lease inception. Subsequent to lease inception, depreciation is based on the lesser of the estimated useful life or the Company’s expected period of occupancy. Refer to Note 11. Leases for further discussion of the Company’s leases.
The Company’s property and equipment consisted of the following (in millions):
 December 31,
 20252024
Land$1,255.7 $1,177.5 
Buildings and leasehold improvements2,023.8 1,842.6 
Machinery and dealership equipment222.2 204.4 
Office equipment, furniture and fixtures202.0 175.3 
Company vehicles15.8 15.7 
Construction in progress164.2 98.2 
Total3,883.6 3,513.8 
Less: accumulated depreciation and amortization746.3 657.3 
Property and equipment, net$3,137.4 $2,856.5 

Historical Timeline

Fiscal YearFiled
2025Feb 13, 2026Showing above
2024Feb 14, 2025
2023Feb 14, 2024
2022Feb 16, 2023
2021Feb 23, 2022
2020Feb 24, 2021
2019Feb 13, 2020
2018Feb 19, 2019
2017Feb 20, 2018
2016Feb 17, 2017
2015Feb 17, 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.