Property and Equipment

12 Months Ended

May 31, 2021

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and Equipment

Cintas' property and equipment is summarized as follows at May 31:

(In thousands)	2021		2020
Land	$	190,711	$	188,720
Buildings and improvements	698,094		682,768
Equipment	2,409,785		2,347,636
Leasehold improvements	38,320		40,188
Construction in progress	36,749		54,548
	3,373,659		3,313,860
Accumulated depreciation	(2,055,221)		(1,910,795)
Property and equipment, net	$	1,318,438	$	1,403,065

Cintas capitalizes certain expenditures for software that are purchased or internally developed for use in business. Included in equipment at May 31, 2021 and 2020, were $283.8 million and $273.0 million, respectively, of internal use software. Amortization of internal use software begins when the software is ready for service and continues on the straight-line method over the estimated useful life, generally 10 years. Accumulated amortization related to internal use software was $154.1 million and $131.7 million at May 31, 2021 and 2020, respectively. We recorded amortization expense related to internal use software of $22.3 million, $21.5 million and $21.6 million for the fiscal years ended May 31, 2021, 2020 and 2019, respectively. These expenses are classified in selling and administrative expenses on the consolidated statements of income.