Property and Equipment

12 Months Ended

May 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and Equipment

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

(In thousands)	2022		2021
Land	$	191,878	$	190,711
Buildings and improvements	699,430		698,094
Equipment	2,548,796		2,409,785
Leasehold improvements	43,426		38,320
Construction in progress	52,062		36,749
	3,535,592		3,373,659
Accumulated depreciation	(2,211,919)		(2,055,221)
Property and equipment, net	$	1,323,673	$	1,318,438

Cintas capitalizes certain expenditures for software that are purchased or internally developed for use in business. Included in equipment at May 31, 2022 and 2021, were $293.9 million and $283.8 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 $177.6 million and $154.1 million at May 31, 2022 and 2021, respectively. We recorded amortization expense related to internal use software of $23.5 million, $22.3 million and $21.5 million for the fiscal years ended May 31, 2022, 2021 and 2020, respectively. These expenses are classified in selling and administrative expenses on the consolidated statements of income.