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Leasehold Improvements, Equipment and Construction in Progress, net
12 Months Ended
Dec. 31, 2020
Property Plant And Equipment [Abstract]  
Leasehold Improvements, Equipment and Construction in Progress, net

8. Leasehold Improvements, Equipment and Construction in Progress, net

Leasehold improvements, equipment, and construction in progress and related accumulated depreciation and amortization for the years ended December 31, 2020 and 2019, were as follows:

 

 

 

 

 

December 31

 

(millions)

 

Estimated Useful Life

 

2020

 

 

2019

 

Equipment

 

1 - 10 Years

 

$

50.1

 

 

$

45.2

 

Software

 

2 - 5 Years

 

 

42.3

 

 

 

39.7

 

Vehicles

 

1 - 10 Years

 

 

37.3

 

 

 

30.0

 

Other

 

3 Years

 

 

0.8

 

 

 

0.6

 

 

 

Shorter of lease term or economic life up to

 

 

 

 

 

 

 

 

Leasehold improvements

 

10 years

 

 

18.0

 

 

 

18.8

 

Construction in progress

 

 

 

 

6.8

 

 

 

6.3

 

 

 

 

 

 

155.3

 

 

 

140.6

 

Accumulated depreciation and amortization

 

 

 

 

(102.0

)

 

 

(92.7

)

Leasehold improvements, equipment and construction in

 

 

 

 

 

 

 

 

 

 

progress, net

 

 

 

$

53.3

 

 

$

47.9

 

 

Asset additions are recorded at cost, which includes interest on significant projects. Depreciation is recorded on a straight-line basis over their estimated useful lives or the terms of the respective leases, whichever is shorter. Leasehold improvements, equipment and construction in progress are reviewed for impairment when conditions indicate an impairment. If the assets are determined to be impaired, they are either written down or the useful life is adjusted to the remaining period of estimated useful life.

The Company's depreciation and amortization expense related to leasehold improvements and equipment for the years ended December 31, 2020, 2019 and 2018, which was included in Depreciation and amortization expense within the Consolidated Statements of (Loss) Income, was as follows:

 

 

 

Year Ended December 31,

 

(millions)

 

2020

 

 

2019

 

 

2018

 

Depreciation expense and amortization

 

$

15.3

 

 

$

12.8

 

 

$

9.6