Property, Plant and Equipment

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Property, Plant and Equipment

Property, plant and equipment is comprised of the following:

	December 31,						Depreciable Lives (Years)
(dollars in millions)	2017			2016
Land and rights-of-way	$	4.3		$	4.3		20	-	Indefinite
Buildings and leasehold improvements	179.1			173.7			3	-	40
Network equipment	3,339.4			3,165.7			2	-	50
Office software, furniture, fixtures and vehicles	162.5			150.6			2	-	14
Construction in process	14.7			17.0			n/a
Gross value	3,700.0			3,511.3
Accumulated depreciation	(2,571.0		)	(2,425.8		)
Property, plant and equipment, net	$	1,129.0		$	1,085.5

Depreciation expense on property, plant and equipment totaled $190.4 million in 2017, $182.0 million in 2016 and $141.3 million in 2015. The portion of depreciation expense associated with cost of providing services was 84%, 85% and 79% in 2017, 2016 and 2015, respectively. There are numerous assets included within network equipment resulting in a range of depreciable lives between 2 and 50 years, the majority of which fall within the range of 7 to 22 years. In 2016, we reduced the estimated useful life of certain set-top boxes, as well as the related software, as we upgraded to new technology. In the fourth quarter of 2015, we reduced the useful life of our copper assets from 15 years to 7 years as customers have continued to migrate to services provided by our fiber network.

No asset impairment losses were recognized in 2017, 2016 or 2015 on property, plant and equipment.

As of December 31, 2017 and 2016, the Company had $112.0 million and $96.8 million, respectively, of assets accounted for as capital leases including network equipment, office software, furniture, fixtures and vehicles. Concurrent with the shut-down of our wireless network as of March 31, 2015, $57.7 million of fully depreciated capital lease assets were transferred to continuing operations as these assets were retained by the Company. These leases were previously reported in discontinued operations as they were still being utilized in our wireless operations. Depreciation of capital lease assets is included in "Depreciation and amortization" in the Consolidated Statements of Operations.