Property and Equipment

12 Months Ended

May 31, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and Equipment

Cintas' property and equipment is summarized as follows at May 31:

(In thousands)	2020		2019
Land	$	188,720	$	189,828
Buildings and improvements	682,768		684,699
Equipment	2,347,636		2,207,481
Leasehold improvements	40,188		43,227
Construction in progress	54,548		67,129
	3,313,860		3,192,364
Accumulated depreciation	(1,910,795)		(1,761,679)
Property and equipment, net	$	1,403,065	$	1,430,685

Cintas capitalizes certain expenditures for software that are purchased or internally developed for use in business. Included in equipment at May 31, 2020 and 2019 were $273.0 million and $259.5 million, respectively, of internal use software. Amortization of internal use software begins when the software is ready for service and continues on the straight-line method over the estimated useful life, generally 10 years. Accumulated amortization related to internal use software was $131.7 million and $110.2 million at May 31, 2020 and 2019, respectively. We recorded amortization expense related to internal use software of $21.5 million, $21.6 million and $22.8 million for the fiscal years ended May 31, 2020, 2019 and 2018, respectively. These expenses are classified in selling and administrative expense on the consolidated statements of income.