Property and equipment are recorded at cost, net of accumulated depreciation. Depreciation expense is recorded using
the straight-line method over the estimated useful life of the related asset generally as follows:
Description
Estimated Useful Life
Buildings and improvements
15 to 40 years
Laboratory equipment, other equipment and furniture
7 to 10 years
Leasehold improvements; assets under finance leases
The shorter of the useful life of the assets or the estimated
remaining term of the associated lease
Computers and software
3 to 5 years
Property and equipment, net consisted of the following:
As of December 31,
2025
2024
(in millions)
Buildings and improvements
$483.8
$461.2
Laboratory equipment, other equipment and furniture
788.1
684.5
Leasehold improvements
1,009.3
737.6
Computers and software
410.1
376.2
Land
33.1
33.1
Total property and equipment, gross
2,724.4
2,292.6
Less: accumulated depreciation
(1,204.1)
(1,064.8)
Total property and equipment, net
$1,520.3
$1,227.8

Historical Timeline

Fiscal YearFiled
2025Feb 13, 2026Showing above
2024Feb 13, 2025
2023Feb 15, 2024
2022Feb 10, 2023
2021Feb 9, 2022
2020Feb 11, 2021
2019Feb 13, 2020
2018Feb 13, 2019
2017Feb 15, 2018
2016Feb 23, 2017
2015Feb 16, 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.