The following table provides details on the useful lives and proportion of our machinery and equipment ("M&E") in each useful life category.
Percent of
M&E Cost
Depreciable Life in YearsTypes of Assets
25
5 to 10
Production control system equipment and hardware, laboratory testing equipment
1315Control systems, instrumentation, metering equipment
4020Production vessels and kilns, storage tanks, piping
6
25 to 30
Blending equipment, storage tanks, piping, shipping equipment and platforms, safety equipment
240Machinery & equipment support structures and foundations
14VariousVarious
December 31,
In millions20252024
Machinery and equipment$1,307.3 $1,253.3 
Buildings and leasehold improvements212.5 224.1 
Land and land improvements24.5 26.2 
Construction in progress 31.0 68.7 
  Total cost$1,575.3 $1,572.3 
Less: accumulated depreciation(967.2)(929.4)
  Property, plant, and equipment, net (1)
$608.1 $642.9 
_______________
(1) Includes finance leases for the years ended December 31, 2025, and 2024 related to machinery and equipment of $92.6 million and $93.7 million, and net carrying value of $17.8 million and $20.3 million; buildings and leasehold improvements of $28.9 million and $39.2 million, and net carrying value of $19.2 million and $29.9 million, respectively. Amortization expense associated with these finance leases is included within depreciation expense. The payments remaining under these finance lease obligations are included within Note 13.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 19, 2025
2023Feb 22, 2024
2022Feb 28, 2023
2021Feb 24, 2022
2020Feb 19, 2021
2019Feb 26, 2020
2018Feb 20, 2019
2017Feb 28, 2018
2016Mar 2, 2017

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.