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Property and Equipment
9 Months Ended
Sep. 26, 2020
Property, Plant and Equipment [Abstract]  
Property and Equipment
8. Property and Equipment
Property and equipment, net, consists of the following (in thousands):
September 26,
2020
December 28,
2019
Building and building improvements$122,111 $101,731 
Machinery and equipment67,826 58,864 
Land56,103 40,216 
Aircraft and vehicles32,853 29,934 
Computer equipment and software23,906 19,650 
Leasehold improvements18,411 15,921 
Tooling18,038 15,346 
Furniture and office equipment13,288 11,049 
Demonstration units854 836 
Construction-in-progress (CIP)42,878 39,107 
     Total property and equipment396,268 332,654 
Accumulated depreciation(129,108)(113,102)
     Property and equipment, net$267,160 $219,552 
For the three months ended September 26, 2020 and September 28, 2019, depreciation expense of property and equipment was $5.8 million and $4.8 million, respectively. For the nine months ended September 26, 2020 and September 28, 2019, depreciation expense of property and equipment was $16.0 million and $14.3 million, respectively.
In March 2020, the Company purchased a facility in Switzerland for its European headquarter operations for a purchase price of $16.4 million, as well as land in Mexicali, Mexico for a purchase price of $7.7 million to be used for the construction of a new manufacturing and distribution facility.
The balance in CIP at September 26, 2020 relates primarily to acquisition and improvement costs for a recently purchased building in Switzerland, capitalized implementation costs related to a new enterprise resource planning software system and costs related to equipment and other facility improvements, the underlying assets for which have not been completed or placed into service. The balance in CIP at December 28, 2019 related primarily to acquisition and improvement costs for a portion of a recently purchased building in California, capitalized implementation costs related to an enterprise resource planning software system and costs related to equipment and other facility improvements, the underlying assets for which have not been placed into service.