Property, plant and equipment, net (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

The following table provides the detail behind the useful lives and proportion of our machinery and equipment (“M&E”) in each useful life category.



Percent of M&E Cost	Depreciable Life in Years	Types of Assets
59	20	Production vessels and kilns, storage tanks, piping
12	15	Control systems, instrumentation, metering equipment
8	25 to 30	Blending equipment, storage tanks, piping, shipping equipment and platforms, safety equipment
18	5 to 10	Production control system equipment and hardware, laboratory testing equipment
3	40	Machinery & equipment support structures and foundations

Property, plant and equipment, net consist of the following:



	December 31,
In millions	2017			2016⁽¹⁾
Machinery and equipment	$	792.5		$	764.0
Buildings and leasehold equipment	115.0			111.2
Land and land improvements	18.0			17.9
Construction in progress	35.8			26.3
Total cost	961.3			919.4
Less: accumulated depreciation	(522.8		)	(496.6		)
Property, plant and equipment, net ⁽²⁾	$	438.5		$	422.8

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(1)	Certain prior year amounts have been revised to conform with current year's presentation.

(2)

Includes capital leases related to machinery and equipment at our Wickliffe, Kentucky facility of $7.6 million and $9.2 million, net of accumulated depreciation of $62.5 million and $64.0 million at December 31, 2017 and 2016, respectively. Also includes capital leases related to our Waynesboro, Georgia manufacturing facility for (a) machinery and equipment of $5.7 million and $0.4 million, net of accumulated depreciation of $0.2 million and zero, and (b) construction in progress of $2.1 million and $3.4 million at December 31, 2017 and 2016, respectively. The balance as of December 31, 2016, also included capital leases related to our DeRidder, Louisiana manufacturing facility for machinery and equipment of $17.8 million, net of accumulated depreciation of $15.5 million which as of December 31, 2017, are legally owned by Ingevity. Amortization expense associated with these capital leases is included within depreciation expense. The payments remaining under these capital leases obligations are included within Note 18.