3.	Electric Plant and Depreciation

The major classes of electric plant are as follows:

(In thousands)	March 31, 2016			December 31, 2015
Electric plant:
Transmission plant	$	1,133,382		$	1,080,050
Distribution plant		476,406			457,988
General plant		15,951			15,655
Total plant in service		1,625,739			1,553,693
CWIP		102,644			121,602
Total electric plant		1,728,383			1,675,295
Accumulated depreciation		(245,875	)		(240,764	)
Electric plant, net	$	1,482,508		$	1,434,531

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 $28.4 million and $28.6 million at March 31, 2016 and December 31, 2015, respectively.

In 2013, SDTS purchased from Southwestern Public Service Company approximately 66 miles of existing transmission lines and two substations located near Stanton, Texas for $37.1 million. SDTS holds legal title to the assets and they are subject to a lease with Sharyland. Sharyland has the responsibility for operating these T&D assets and complying with all applicable regulatory requirements. As of December 31, 2014, these transmission lines and substations were classified as electric plant held for future use within electric plant, net. During August 2015, electric plant held for future use was placed in service and reclassified to transmission plant within electric plant, net on the Consolidated Balance Sheets and began depreciating.