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Property, Plant and Equipment, net
 9 Months Ended
Sep. 30, 2016
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment, Net
Property, Plant and Equipment, Net
Property, plant and equipment, net consisted of the following:
 
September 30,
2016
 
December 31,
2015
 
(in millions)
Land
$
1.6

 
$
1.6

Buildings and improvements
16.6

 
14.5

Machinery and equipment
555.9

 
537.5

Construction in progress
17.5

 
18.9


591.6

 
572.5

Less: Accumulated depreciation and amortization
290.7

 
265.5

Property, plant and equipment, net
$
300.9

 
$
307.0


Losses on the disposal of certain machinery and equipment were zero and approximately $0.1 million for the three and nine months ended September 30, 2016, respectively, and $0.5 million and $1.7 million for the three and nine months ended September 30, 2015, respectively, and are included in other general and administrative expenses on our consolidated statements of operations.
Plant turnarounds—Scheduled inspections, replacements and overhauls of machinery and equipment at our continuous process manufacturing facility are referred to as plant turnarounds. The expenditures related to turnarounds are capitalized in property, plant and equipment when incurred. The following is a summary of capitalized plant turnaround costs:
 
Nine months ended 
 September 30,
 
2016
 
2015
 
(in millions)
Net capitalized turnaround costs:
 

 
 

Beginning balance
$
37.8

 
$
16.7

Additions
3.5

 
33.1

Depreciation
(11.6
)
 
(8.5
)
Ending balance
$
29.7

 
$
41.3


Scheduled replacements and overhauls of machinery and equipment include the dismantling, repair or replacement and installation of various components including piping, valves, motors, turbines, pumps, compressors, heat exchangers and the replacement of catalyst when a full plant shutdown occurs. Scheduled inspections are also conducted during full plant shutdowns, including required safety inspections which entail the disassembly of various components such as steam boilers, pressure vessels and other equipment requiring safety certifications. Internal employee costs and overhead are not considered turnaround costs and are not capitalized.