5.	Electric Plant and Depreciation

The major classes of electric plant are as follows:

(In thousands)	September 30, 2015			December 31, 2014
Electric plant:
Transmission plant	$	1,073,862		$	966,560
Distribution plant		439,098			387,329
General plant		15,617			15,018
Total plant in service		1,528,577			1,368,907
CWIP		85,649			41,222
Total electric plant		1,614,226			1,410,129
Accumulated depreciation		(244,726	)		(220,101	)
Electric plant held for future use		—			37,118
Electric plant, net	$	1,369,500		$	1,227,146

General plant consists primarily of a warehouse, buildings and associated assets. CWIP relates to various transmission and distribution projects underway. The capitalized amounts of CWIP consist primarily of route development expenditures, labor and materials expenditures, right of way acquisitions, engineering services and legal fees. Electric plant, net includes plant acquisition adjustments of $28.8 million and $28.7 million at September 30, 2015 and December 31, 2014, respectively.

Electric plant held for future use included approximately 66 miles of existing transmission lines and two substations located near Stanton, Texas purchased on December 30, 2013 from Southwestern Public Service Company. SDTS holds legal title to the assets and they are subject to a lease with Sharyland. Sharyland will have the responsibility for operating these T&D assets and complying with all applicable regulatory requirements. During August 2015, electric plant held for future use was placed in service and reclassified to transmission plant and began depreciating.