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PROPERTY, PLANT AND EQUIPMENT
9 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT PROPERTY, PLANT AND EQUIPMENT
Property, plant and equipment – net consist of the following (in millions):
 September 30,
2020
December 31,
2019
Property$42.2 $40.9 
Plant244.6 168.1 
Equipment387.8 358.3 
Leasehold improvements57.3 55.8 
Construction in progress28.6 101.1 
Property, plant and equipment – gross 760.5 724.2 
Less: Accumulated depreciation(358.8)(334.8)
Property, plant and equipment – net$401.7 $389.4 

During the third quarter of 2020, the Company completed construction of a manufacturing facility in Watertown, South Dakota. Related assets were placed in service and transferred from construction in progress to plant and equipment.