Estimated useful lives for major classes of depreciable assets are as follows:
Asset ClassEstimated Useful Life
Buildings
Up to 35 years
Leasehold improvementsShorter of lease term or useful life of the improvement
Machinery and equipment
2 to 15 years
Furniture, fixtures and office equipment5 years
Computer hardware and software
3 to 7 years
Transportation equipment3 years
Property, plant and equipment consists of the following (in millions):
 August 31, 2025August 31, 2024
Land and improvements$95 $108 
Buildings1,486 1,451 
Leasehold improvements714 681 
Machinery and equipment4,122 4,125 
Furniture, fixtures and office equipment219 218 
Computer hardware and software800 824 
Transportation equipment25 
Construction in progress(1)
356 346 
Property, plant and equipment7,817 7,760 
Less accumulated depreciation and amortization4,970 4,736 
Property, plant and equipment, net$2,847 $3,024 
(1)    Amount includes short-term and long-term fixed asset costs that are expected to be placed into service.

Historical Timeline

Fiscal YearFiled
2025Oct 17, 2025Showing above
2024Oct 28, 2024
2023Oct 20, 2023
2022Oct 25, 2022
2021Oct 22, 2021
2020Oct 22, 2020
2019Oct 22, 2019
2018Oct 19, 2018
2017Oct 19, 2017
2016Oct 20, 2016
2015Oct 16, 2015

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.