Property, Plant, and Equipment

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

9. Property, Plant, and Equipment

The components of property, plant, and equipment were as follows (dollars in millions):


	September 30,			December 31,
	2022			2021
Land and land improvements	$	193.0		$	189.8
Buildings		1,006.6			938.7
Machinery and equipment		6,452.3			6,159.1
Construction in progress		608.4			481.0
Other		126.7			102.9
Property, plant and equipment, at cost		8,387.0			7,871.5
Less accumulated depreciation		(4,573.8	)		(4,342.5	)
Property, plant, and equipment, net	$	3,813.2		$	3,529.0

Depreciation expense for the three months ended September 30, 2022 and 2021 was $103.2 million and $95.5 million, respectively. During the nine months ended September 30, 2022 and 2021, depreciation expense was $305.3 million and $279.9 million, respectively. We recognized $3.1 million and $3.6 million of incremental depreciation expense during the nine months ended September 30, 2022 and 2021, respectively, as a result of Jackson mill conversion-related activities and closure costs related to corrugated products facilities.

At September 30, 2022 and December 31, 2021, purchases of property, plant, and equipment included in accounts payable were $91.4 million and