FIXED ASSETS

Fixed assets as of January 2, 2016 and January 3, 2015 consisted of the following:



(in thousands)	2015			2014
Land and land improvements	$	28,508		$	27,816
Buildings and building improvements	156,725			150,339
Machinery, equipment and computer systems	506,649			490,478
Trucks, trailers and automobiles	33,760			33,364
Furniture and fixtures	4,210			6,312
Construction in progress	11,503			11,848
	$	741,355		$	720,157
Accumulated depreciation	(339,802		)	(296,354		)
	401,553			423,803
Fixed assets held for sale	(88		)	(191		)
Fixed assets, net	$	401,465		$	423,612

During the second quarter of 2015, certain assets were reclassified from furniture and fixtures to machinery, equipment and computer systems to correct the classification of these items. In order to conform with the current presentation, we revised our prior period presentation and reclassified $6.8 million of furniture and fixtures to machinery, equipment and computer systems as of January 3, 2015. The revision had no impact on the consolidated financial statements and was not material to prior periods.

Depreciation expense related to fixed assets was $59.6 million during 2015, $52.2 million during 2014 and $44.2 million during 2013. The increase in depreciation expense was primarily due to a full year of depreciation of Baptista's fixed assets in 2015 compared to approximately half the year in 2014.

There were fixed asset impairment charges of $11.5 million impairment charges recorded during 2015 compared to $5.7 million fixed asset impairment charges recorded during 2014 and none during 2013. During 2015, we made the decision to move the production of certain products to improve operational efficiency. As part of this decision certain packaging equipment will be replaced in order to provide additional packaging alternatives.These actions resulted in our 2015 fixed asset impairment charges. The fair value remaining for these fixed assets was determined using Level 3 inputs such as the salvage value on similar assets previously sold.

Fixed asset impairment charges of $1.8 million were recorded during the fourth quarter of 2014 to write off certain packaging equipment where a decision was made to discontinue the associated product line. Additional fixed asset impairment charges of $2.9 million were recorded in the second quarter of 2014 primarily to write off certain machinery and equipment where expected future cash flows were not expected to support the carrying value due to the sale of Private Brands. These assets were not part of the sale transaction, so the impairment was included in continuing operations. The remaining $1.0 million impairment charge was recorded during the first quarter of 2014 and related to our former Corsicana, Texas facility. In addition, we recorded $0.7 million in accelerated depreciation in the fourth quarter of 2014 due to the anticipated disposal of certain furniture and fixtures prior to the end of their useful lives as a result of a new corporate office lease.