Property, Plant and Equipment

12 Months Ended

Dec. 31, 2015

Property Plant And Equipment [Abstract]

Property, Plant and Equipment

7. Property, Plant and Equipment

Property, plant and equipment consist of the following as of the dates indicated:

			December 31,
	Depreciable Life		2015			2014
Land		—	$	1.4		$	1.1
Building and improvements	10 - 40years			19.5			19.4
Pipeline and equipment	10 - 30years			572.4			470.7
Other	5 - 25 years			5.6			5.6
				598.9			496.8
Accumulated depreciation, and amortization				(216.2	)		(143.1	)
				382.7			353.7
Construction in progress				10.2			18.5
Property, plant and equipment, net			$	392.9		$	372.2

Depreciation expense on property, plant and equipment of $21.6 million, $18.4 million and $13.7 million is included in cost and expenses in the accompanying consolidated statements of income for 2015, 2014 and 2013, respectively.

In August 2015, SPLC contributed an oil gathering line to the Shell Auger and Lockport Operations. This transaction resulted in an increase to Pipeline and equipment of $51.9 million, an increase to Accumulated depreciation of $51.5 million and an increase to Net Parent Investment of $0.4 million.