Property, Plant and Equipment

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

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



	Depreciable Life	September 30, 2016			December 31, 2015
Land	—	$	1.4		$	1.4
Building and improvements	10 - 40 years	19.5			19.5
Pipeline and equipment ⁽¹⁾	10 - 30 years	578.9			572.4
Other	5 - 25 years	5.9			5.6
		605.7			598.9
Accumulated depreciation and amortization ⁽²⁾		(233.9		)	(216.2		)
		371.8			382.7
Construction in progress		23.7			10.2
Property, plant and equipment, net		$	395.5		$	392.9

⁽¹⁾As of September 30, 2016 and December 31, 2015, includes cost of $22.8 million related to assets under capital lease.

⁽²⁾ As of September 30, 2016 and December 31, 2015, includes accumulated depreciation of $1.2 million and $0.1 million related to assets under capital lease, respectively.

Depreciation and amortization expense on property, plant and equipment for the three and nine months ended September 30, 2016 of $6.0 million and $17.7 million, respectively, is included in cost and expenses in the accompanying condensed consolidated statements of income. Depreciation and amortization expense on property, plant and equipment for the three and nine months ended September 30, 2015 of $5.4 million and $16.0 million, respectively, is included in cost and expenses in the accompanying condensed consolidated statements of income. Depreciation and amortization expense on property, plant and equipment includes amounts pertaining to assets under capital lease.