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Long-Term Assets | 6 Months Ended
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Jul. 01, 2017
Property, Plant and Equipment [Abstract] |
Long-Term Assets | Long-Term Assets Property, Plant and Equipment Property, plant and equipment is stated at cost. Costs associated with the repair and maintenance of the Company’s property, plant and equipment are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency or safety of the Company’s property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method. A summary of property, plant and equipment is shown below (in millions):
| July 1, 2017 |  | December 31, 2016
Land | $ | 117.0 |  |  | $ | 101.7 |
Buildings and improvements | 722.2 |  |  | 648.1 |
Machinery and equipment | 2,752.7 |  |  | 2,459.6 |
Construction in progress | 348.1 |  |  | 296.4 |
Total property, plant and equipment | 3,940.0 |  |  | 3,505.8 |
Less – accumulated depreciation | (1,673.3 | ) |  | (1,486.5 | )
Property, plant and equipment, net | $ | 2,266.7 |  |  | $ | 2,019.3 |
Depreciation expense was $93.1 million and $81.2 million in the three months ended July 1, 2017 and July 2, 2016, respectively, and $179.9 million and $158.2 million in the six months ended July 1, 2017 and July 2, 2016, respectively. The Company monitors its long-lived assets for impairment indicators on an ongoing basis in accordance with GAAP. If impairment indicators exist, the Company performs the required impairment analysis by comparing the undiscounted cash flows expected to be generated from the long-lived assets to the related net book values. If the net book value exceeds the undiscounted cash flows, an impairment loss is measured and recognized. Except as discussed below, the Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of July 1, 2017. The Company will, however, continue to assess the impact of any significant industry events on the realization of its long-lived assets. In the first six months of 2017 and 2016, the Company recognized fixed asset impairment charges of $0.4 million and $3.2 million, respectively, in conjunction with its restructuring actions (Note 3, "Restructuring").

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