Property, Plant, and Equipment

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

(4) Property, Plant, and Equipment

Property, plant, and equipment consisted of the following:


(in thousands)	September 30, 2024		December 31, 2023
Machinery and equipment	$	1,457,492	$	1,446,728
Buildings and improvements	18,193		18,193
Automotive equipment	16,119		16,208
Land and improvements	14,959		14,959


Construction in progress	23,740		19,075
Other	2,916		2,758
	1,533,419		1,517,921
Less: Accumulated depreciation and amortization	(818,432)		(756,898)
Total property, plant, and equipment, net	$	714,987	$	761,023

For the three and nine months ended September 30, 2024, depreciation and amortization expense related to property, plant, and equipment was $24.5 million and $63.3 million, respectively, which includes $4.9 million and $10.6 million, respectively, of additional depreciation expense, which resulted from the Partnership updating the estimated useful lives of certain assets due to planned asset retirements, including granular urea production assets, compared to $23.9 million and $58.5 million for the three and nine months ended September 30, 2023, respectively.

For the three and nine months ended September 30, 2024, capitalized interest was $0.2 million and $0.7 million, respectively, compared to $0.2 million and $0.4 million for the three and nine months ended September 30, 2023, respectively.