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PROPERTY, PLANT AND EQUIPMENT
3 Months Ended
Dec. 31, 2019
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT
NOTE 5 PROPERTY, PLANT AND EQUIPMENT 
Property, plant and equipment as of December 31, 2019 and September 30, 2019 consisted of the following:
(in thousands)
Estimated Useful Lives
 
December 31, 2019
 
September 30, 2019
Contract drilling services equipment
4 - 15 years
 
$
7,739,064

 
$
7,881,323

Tubulars
4 years
 
611,730

 
618,310

Real estate properties
10 - 45 years
 
72,512

 
72,507

Other
2 - 23 years
 
463,962

 
471,803

Construction in progress (1)
  
 
135,142

 
117,761

 
  
 
9,022,410

 
9,161,704

Accumulated depreciation
  
 
(4,610,051
)
 
(4,659,620
)
Property, plant and equipment, net
  
 
$
4,412,359

 
$
4,502,084


(1)
Included in construction in progress are costs for projects in progress to upgrade or refurbish certain rigs in our existing fleet.  Additionally, we include other capital maintenance purchase-orders that are open/in process.  As these various projects are completed, the costs are then classified to their appropriate useful life category.
Depreciation
Depreciation expense in the Unaudited Condensed Consolidated Statements of Operations was $128.2 million and $140.0 million, which includes abandonments of $0.8 million and $1.0 million for the three months ended December 31, 2019 and 2018, respectively.
Gain on Sale of Assets
We had gains on sales of assets of $4.3 million and $5.5 million for the three months ended December 31, 2019 and 2018, respectively. These gains were primarily related to reimbursement for drill pipe damaged or lost in drilling operations.