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Property, Plant and Equipment
 12 Months Ended
Dec. 31, 2016
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
Property, Plant and Equipment
Property, plant and equipment consist of the following as of the dates indicated:
 
 
 
 
December 31,
 
Depreciable
Life
 
2016
 
2015
Land
—

 
$
1.4

 
$
1.4

Building and improvements
10 - 40 years

 
20.2

 
19.5

Pipeline and equipment (1)
10 - 30 years

 
589.7

 
572.4

Other
5 - 25 years

 
6.0

 
5.6

 
 
 
617.3

 
598.9

Accumulated depreciation and amortization (2)
 
 
(239.5
)
 
(216.2
)
 
 
 
377.8

 
382.7

Construction in progress
 
 
20.2

 
10.2

Property, plant and equipment, net
 
 
$
398.0

 
$
392.9

 
(1) As of December 31, 2016 and 2015, includes cost of $22.8 million related to assets under capital lease.
(2) As of December 31, 2016, includes accumulated depreciation of $1.6 million related to assets under capital lease.

Depreciation and amortization expense on property, plant and equipment of $23.7 million, $21.6 million and $18.4 million is included in cost and expenses in the accompanying consolidated statements of income for 2016, 2015 and 2014, respectively. Depreciation and amortization expense on property, plant and equipment includes amounts pertaining to assets under capital lease.
 
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.