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Plant and Equipment, Net
12 Months Ended
Sep. 30, 2018
Property, Plant and Equipment [Abstract]  
Plant and Equipment, Net PLANT AND EQUIPMENT, NET
The major classes of plant and equipment are as follows:
30 September
 
Useful Life
in years
 
2018

 
2017

Land
 
 
 
 
 

$269.4

 

$231.0

Buildings
 
 
 
30
 
988.6

 
977.8

Production facilities(A)
 
10
to
20
 
15,082.8

 
13,577.1

Distribution and other machinery and equipment(B)
 
5
to
25
 
4,400.9

 
3,944.0

Construction in progress
 
 
 
 
 
748.5

 
817.9

Plant and equipment, at cost
 
 
 
 
 
21,490.2

 
19,547.8

Less: Accumulated depreciation
 
 
 
 
 
11,566.5

 
11,107.6

Plant and equipment, net
 
 
 
 
 

$9,923.7

 

$8,440.2

(A) 
Depreciable lives of production facilities related to long-term customer supply contracts are matched to the contract lives.
(B) 
The depreciable lives for various types of distribution equipment are 10 to 25 years for cylinders, depending on the nature and properties of the product; 20 years for tanks; 7.5 years for customer stations; and 5 to 15 years for tractors and trailers.

The increase in our production facilities during fiscal year 2018 primarily relates to the Lu'An asset acquisition completed in April 2018. Refer to Note 6, Acquisitions, for additional information.
Depreciation expense was $940.7, $843.2, and $832.3 in fiscal years 2018, 2017, and 2016, respectively.