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Property and Equipment, net
3 Months Ended
Apr. 03, 2021
Property, Plant and Equipment [Abstract]  
Property and Equipment, net
8. Property and Equipment, net
Property and equipment, net, consists of the following (in thousands):
April 3,
2021
January 2,
2021
Building and building improvements$141,219 $122,310 
Machinery, equipment and tooling95,828 90,843 
Land57,002 57,151 
Transportation, vehicles and other33,133 33,175 
Computer equipment and software25,142 24,693 
Leasehold improvements19,847 19,295 
Furniture and office equipment14,057 13,567 
Demonstration units1,016 1,024 
Construction-in-progress (CIP)25,869 44,589 
     Total property and equipment413,113 406,647 
Accumulated depreciation(138,543)(134,136)
     Property and equipment, net$274,570 $272,511 
For the three months ended April 3, 2021 and March 28, 2020, depreciation expense of property and equipment was $6.0 million and $5.0 million, respectively.
The balance in CIP at April 3, 2021 related primarily to the 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 decrease in CIP primarily relates to the Company’s European headquarters building in Switzerland being placed into service during the three months ended April 3, 2021.
The balance in CIP at January 2, 2021 related primarily to acquisition and improvement costs for a portion of the Company’s European headquarters building in Switzerland, capitalized implementation costs related to a new enterprise resource planning software system and costs related to manufacturing equipment and other facility improvements, the underlying assets for which have not been placed into service.