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Property, Plant, and Equipment
 12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
Property, Plant, and Equipment Property, Plant, and Equipment
Property, plant, and equipment on the Consolidated Balance Sheets is summarized as follows:
 December 31,
(Thousands)20222021
Land$26,579 $26,627 
Buildings200,223 173,907 
Machinery and equipment770,628 687,502 
Software44,886 45,445 
Construction in progress100,188 130,838 
Allowances for depreciation(720,455)(690,166)
Subtotal422,049 374,153 
Finance leases31,662 32,865 
Allowances for depreciation(7,395)(6,193)
Subtotal24,267 26,672 
Mineral resources4,980 4,980 
Mine development30,059 30,059 
Allowances for amortization and depletion(32,590)(26,889)
Subtotal2,449 8,150 
Property, plant, and equipment — net$448,765 $408,975 
The Company received $63.5 million from the U.S. Department of Defense (DoD), in previous periods, for reimbursement of the DoD's share of the cost of equipment. This amount was recorded in property, plant, and equipment and the reimbursements
are reflected in Unearned income on the Consolidated Balance Sheets. The equipment was placed in service during 2012, and its full cost is being depreciated in accordance with Company policy. The unearned income liability is being reduced ratably with the depreciation expense recorded over the life of the equipment. Unearned income was reduced by $4.4 million in 2022 and $4.3 million in both 2021 and 2020 and credited to cost of sales in the Consolidated Statements of Income, offsetting the impact of the depreciation expense on the associated equipment on the Company's cost of sales and gross margin. The unamortized unearned income balance was $15.3 million and $19.7 million at December 31, 2022 and December 31, 2021, respectively.
We recorded depreciation and depletion expense of $35.2 million in 2022, $31.4 million in 2021, and $30.9 million in 2020. Depreciation, depletion, and amortization as shown on the Consolidated Statement of Cash Flows is net of the reduction in the unearned income liability in 2022, 2021, and 2020. The net carrying value of capitalized software was $4.6 million and $5.4 million at December 31, 2022 and December 31, 2021, respectively. Depreciation expense related to software was $1.8 million in 2022, 2021, and 2020, respectively.
As of December 31, 2022 and December 31, 2021 capital expenditures in accounts payable was $12.1 million and $2.1 million, respectively.