Property, Plant and Equipment and Leasehold Intangibles, Net

6 Months Ended

Jun. 30, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment and Leasehold Intangibles, Net

Property, Plant and Equipment and Leasehold Intangibles, Net

As of June 30, 2017 and December 31, 2016, net property, plant and equipment and leasehold intangibles, which include assets under capital and financing leases, consisted of the following (in thousands):

	June 30, 2017			December 31, 2016
Land	$	451,875		$	455,307
Buildings and improvements	5,058,293			5,053,204
Leasehold improvements	119,874			126,325
Furniture and equipment	982,846			974,516
Resident and leasehold operating intangibles	611,908			705,000
Construction in progress	52,399			69,803
Assets under capital and financing leases	2,040,965			2,879,996
	9,318,160			10,264,151
Accumulated depreciation and amortization	(2,894,319		)	(2,884,846		)
Property, plant and equipment and leasehold intangibles, net	$	6,423,841		$	7,379,305

Long-lived assets with definite useful lives are depreciated or amortized on a straight-line basis over their estimated useful lives (or, in certain cases, the shorter of their estimated useful lives or the lease term) and are tested for impairment whenever indicators of impairment arise. The Company recorded $1.6 million and $2.6 million of non-cash charges within asset impairment expense for the three and six months ended June 30, 2017, respectively, for property damage at certain communities and the cancellation of certain community expansion and redevelopment projects.