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Property Plant and Equipment, Net
12 Months Ended
Dec. 31, 2019
Property, Plant and Equipment, Net [Abstract]  
Property, Plant and Equipment, Net PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment, net is summarized as follows:
 
 
At December 31,
 
 
2019
 
2018
In thousands
 
 
 
 
Land
 
$
16,319

 
$
14,408

Buildings
 
101,562

 
100,005

Leasehold improvements
 
14,904

 
14,626

Machinery, office furniture and equipment
 
200,466

 
188,081

Construction in process
 
17,748

 
12,277

Total
 
350,999

 
329,397

Less accumulated depreciation
 
(210,549
)
 
(192,285
)
Property, plant and equipment, net(1)
 
$
140,450

 
$
137,112


(1) Property, plant and equipment, net attributable to the Company's Distribution business were included in assets held for sale, noncurrent portion as of December 31, 2018 on the Company's Consolidated Balance Sheets. See Note 3, Discontinued Operations, for further information on the Company's sale of the Distribution business.

Depreciation expense was $21.3 million, $20.9 million and $19.8 million for 2019, 2018 and 2017, respectively.

11. PROPERTY, PLANT AND EQUIPMENT, NET (CONTINUED)

Finance Leases

For the year ended December 31, 2019, $10.9 million of assets included in machinery, office furniture and equipment and construction in process were accounted for as finance leases, with the majority of these assets being purchased under the Company's master leasing agreement. At December 31, 2019, the Company had accumulated depreciation of $2.4 million associated with these assets. For the year ended December 31, 2018, $10.8 million of assets purchased under the Company's master leasing agreement and accounted for as capital leases was included in machinery, office furniture and equipment with accumulated depreciation of $1.5 million. Depreciation expense associated with the finance leases (capital leases in 2018 and 2017) was $0.9 million, $0.7 million and $0.4 million for 2019, 2018 and 2017, respectively. See Note 20, Leases, for a discussion on the master leasing agreement.