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Property and Equipment
12 Months Ended
May 31, 2024
Property, Plant and Equipment [Abstract]  
Property and Equipment Property and Equipment
Cintas' property and equipment is summarized as follows at May 31:
(In thousands)20242023
Land$194,661 $190,707 
Buildings and improvements744,617 714,376 
Equipment2,963,860 2,699,728 
Leasehold improvements46,490 44,897 
Construction in progress166,616 109,037 
4,116,244 3,758,745 
Accumulated depreciation(2,582,076)(2,362,269)
Property and equipment, net$1,534,168 $1,396,476 

Cintas capitalizes certain expenditures for software that are purchased or internally developed for use in business. Included in equipment at May 31, 2024 and 2023, were $335.5 million and $308.5 million, respectively, of internal use software. Included in construction in progress at May 31, 2024 and 2023, were $39.0 million and $11.0 million,
respectively, of certain expenditures for software that are purchased or internally developed for use in business. 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 $228.7 million and $202.0 million at May 31, 2024 and 2023, respectively. We recorded amortization expense related to internal use software of $26.6 million, $24.5 million and $23.5 million for the fiscal years ended May 31, 2024, 2023 and 2022, respectively. These expenses are classified in selling and administrative expenses on the consolidated statements of income.