Depreciation for property, plant and equipment, other than land and construction in progress, is based upon the following estimated useful lives using the straight-line method:
Building and building improvements
20 to 39 years
Leasehold improvementsLesser of lease term or useful life of asset
Machinery and equipment
2 to 15 years
Furniture and fixtures
3 to 5 years
Property, plant and equipment at cost and accumulated depreciation were as follows: 
 As of December 31,
(in millions)20252024
Land
$16.4 $12.2 
Building and building improvements
233.7 226.8 
Machinery and equipment787.7 672.7 
Furniture and fixtures22.7 20.8 
Leasehold improvements24.8 16.4 
Construction in process166.9 136.6 
Property, plant and equipment, gross1,252.3 1,085.5 
Less: accumulated depreciation
(432.8)(362.4)
Property, plant and equipment, net$819.5 $723.1 

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Feb 21, 2025
2023Feb 23, 2024
2022Feb 24, 2023
2021Feb 24, 2022
2020Feb 24, 2021
2019Feb 26, 2020
2018Feb 26, 2019
2017Feb 22, 2018
2016Feb 28, 2017
2015Feb 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.