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Property, Plant & Equipment, Net
12 Months Ended
Dec. 28, 2019
Property, Plant and Equipment [Abstract]  
Property, Plant & Equipment, Net Property, Plant and Equipment, Net
The following table summarizes property, plant and equipment, net as of December 28, 2019 and December 29, 2018:
 
December 28, 2019
 
December 29, 2018
(in millions of U.S. dollars)
Estimated Useful Life in Years
 
Cost
 
Accumulated Depreciation
 
Net
 
Cost
 
Accumulated Depreciation
 
Net
Land
n/a
 
$
99.3

 
$

 
$
99.3

 
$
98.5

 
$

 
$
98.5

Buildings
10-40
 
115.7

 
31.3

 
84.4

 
111.9

 
22.9

 
89.0

Machinery and equipment
5-15
 
206.6

 
85.6

 
121.0

 
183.3

 
67.0

 
116.3

Plates, films and molds
1-10
 
1.5

 
0.6

 
0.9

 
1.4

 
0.4

 
1.0

Vehicles and transportation equipment
3-15
 
91.6

 
60.4

 
31.2

 
88.1

 
50.2

 
37.9

Leasehold improvements 1

 
20.0

 
10.7

 
9.3

 
16.7

 
6.9

 
9.8

IT Systems
3-7
 
19.2

 
11.3

 
7.9

 
16.2

 
8.6

 
7.6

Furniture and fixtures
3-10
 
13.6

 
9.5

 
4.1

 
9.3

 
3.2

 
6.1

Customer equipment 2
3-7
 
377.5

 
164.5

 
213.0

 
330.4

 
118.2

 
212.2

Returnable bottles 3
3-5
 
81.9

 
37.1

 
44.8

 
59.7

 
19.1

 
40.6

Finance leases 4

 
39.9

 
8.0

 
31.9

 
6.7

 
1.0

 
5.7

Total

 
$
1,066.8

 
$
419.0

 
$
647.8

 
$
922.2

 
$
297.5

 
$
624.7

______________________
1
Leasehold improvements are amortized over the shorter of their estimated useful lives or the related lease life.
2
Customer equipment for the Route Based Services reporting segment consists of coolers, brewers, refrigerators, water purification devices and storage racks held on site at customer locations.
3
Returnable bottles are those bottles on site at Route Based Services customer locations.
4
Our recorded assets under finance leases relate to machinery and equipment, customer equipment, IT systems, customer equipment and vehicles and transportation equipment.

The amounts above include construction in progress of $8.3 million and $19.3 million for 2019 and 2018, respectively.
Depreciation expense, which includes depreciation recorded for assets under finance leases, for the year ended December 28, 2019 was $127.5 million (2018 - $123.6 million; 2017 - $120.0 million).