Property, Plant and Equipment

Property, plant and equipment at June 30, 2018 and September 30, 2017 consisted of the following:



	June 30, 2018			September 30, 2017
Land	$	50.7		$	51.0
Plants and buildings⁽¹⁾	107.2			106.5
Machinery and equipment ⁽²⁾	151.6			152.8
Software and computer equipment	65.7			63.3
Construction in progress	8.1			5.0
Total	383.3			378.6
Less accumulated depreciation ⁽³⁾	(95.3		)	(62.5		)
Property, plant and equipment, net	$	288.0		$	316.1

⁽¹⁾ Includes $13.7 million related to facilities acquired under capital leases for the periods ended June 30, 2018 and September 30, 2017.

⁽²⁾ Includes $26.5 million and $27.2 million, respectively, related to equipment acquired under capital leases.

⁽³⁾ Includes $6.6 million and $4.9 million, respectively, related to facilities and equipment acquired under capital leases.

Depreciation expense recognized on the property, plant and equipment described above was as follows:



	Three Months Ended June 30,				Nine Months Ended June 30,
	2018		2017		2018		2017
Depreciation expense	$	11.4	$	12.2	$	36.6	$	35.5

Included in the carrying value of property, plant and equipment in the Company’s condensed consolidated balance sheets are certain closed facilities located in the U.S., which collectively have a carrying value of $1.1 million as of June 30, 2018 and September 30, 2017. The facilities do not currently meet the criteria for held-for-sale classification; accordingly, they remain classified as held and used.

During the fourth quarter of fiscal year 2017, the Company entered into a purchase agreement to buy land currently leased at one of the Company's distribution centers. The purchase is expected to be finalized during the first half of fiscal year 2019 for approximately $10.8 million.

Facility Lease

As a result of the sale in September 2016 of the Company’s Franklin Park facility to the Illinois Tollway Authority under an eminent domain proceeding, the Company relocated operations to a new leased facility in Montgomery, Illinois. During the three and nine months ended June 30, 2017, the Company recorded a gain of $5.4 million and $8.1 million, respectively, related to capital expenditures incurred in connection with the relocation and reimbursed by the Illinois Tollway Authority, which is included in Other Income on the condensed consolidated statements of operations.