

(in thousands)	September 30, 2019		December 31, 2018
Machinery and equipment	$	1,360,019	$	1,362,965
Buildings and improvements	17,116		17,116
Automotive equipment	16,719		16,773
Land and improvements	13,751		13,250
Construction in progress	17,299		15,126
Other	1,654		2,753
	1,426,558		1,427,983
Less: Accumulated depreciation	462,056		412,743
Total property, plant and equipment, net	$	964,502	$	1,015,240

On October 22, 2019, the Audit Committee of CVR Energy and the Conflicts Committee of the Board of Directors of the general partner of CVR Partners each agreed to authorize the exchange of certain parcels of property owned by subsidiaries of CVR Energy with an equal number of parcels owned by subsidiaries of CVR Partners, all located in Coffeyville, Kansas (the “Property Swap”). This Property Swap will enable each such subsidiary to create a more usable contiguous parcel of land near its own operating footprint. The Partnership will account for this transaction in accordance with the ASC 805-50 guidance on transferring assets between entities under common control.