PROPERTY, PLANT AND EQUIPMENT

3 Months Ended

Aug. 25, 2019

5. PROPERTY, PLANT AND EQUIPMENT

The components of property, plant and equipment were as follows (dollars in millions):


	August 25,		May 26,
	2019		2019
Land and land improvements (a)	$	106.8	$	142.2
Buildings, machinery, and equipment		2,563.1		2,542.3
Furniture, fixtures, office equipment, and other		106.6		105.2
Construction in progress		89.7		84.8
Property, plant and equipment, at cost		2,866.2		2,874.5
Less accumulated depreciation		(1,311.1)		(1,276.7)
Property, plant and equipment, net	$	1,555.1	$	1,597.8

(a)	On May 27, 2019, we adopted ASC 842 and we eliminated $38.7 million of land, related to a sale leaseback, as part of the cumulative effect transition adjustment. See Note 1, Nature of Operations and Summary of Significant Accounting Policies, for more information.

Depreciation expense was $42.6 million and $36.8 million for the thirteen weeks ended August 25, 2019 and August 26, 2018, respectively. At August 25, 2019 and May 26, 2019, purchases of property, plant and equipment included in accounts payable were $12.9 million and $27.1 million, respectively.

The amounts of interest capitalized in construction in progress for the thirteen weeks ended August 25, 2019 and August 26, 2018, were $0.5 million and $1.4 million, respectively.