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Property and Equipment, net
 9 Months Ended
Oct. 02, 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):
October 2,
2021		January 2,
2021
Building and building improvements$141,990 $122,310 
Machinery, equipment and tooling101,833 90,843 
Land56,938 57,151 
Transportation, vehicles and other33,114 33,175 
Computer equipment and software32,131 24,693 
Leasehold improvements20,885 19,295 
Furniture and office equipment14,186 13,567 
Demonstration units1,049 1,024 
Construction-in-progress (CIP)23,955 44,589 
     Total property and equipment426,081 406,647 
Accumulated depreciation(151,152)(134,136)
     Property and equipment, net$274,929 $272,511 
For the three months ended October 2, 2021 and September 26, 2020, depreciation expense of property and equipment was $6.5 million and $5.8 million, respectively. For the nine months ended October 2, 2021 and September 26, 2020, depreciation expense of property and equipment was $18.8 million and $16.0 million, respectively.
The balance in CIP at October 2, 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 balance from January 2, 2021 primarily relates to the Company’s European headquarters building in Switzerland being placed into service along with a phase of the new enterprise resource planning software system for certain subsidiaries being placed into service.
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 had not been placed into service.