Calculate the amount and percentage change for each PP&E category.

Calculations/Ratios:

• Average useful life of plant assets (Average cost of PPE/Depreciation expense)
• Average age of plant assets (Accumulated depreciation/Depreciation expense)
• Capital expenditure ratio (Cash provided by operating activities/PPE expenditures)
• Free Cash Flow

Property - Property is recorded at cost, and depreciation expense is generally provided on a straight-line basis over the estimated useful lives of the properties. Estimated useful lives range from 1 to 29 years for machinery and equipment; 1 to 38 years for buildings, building improvements and leasehold improvements; and 1 to 7 years for software. Total depreciation expense was $209.6, $218.3 and $221.0 in fiscal 2020, 2019 and 2018, respectively. Any gains and losses incurred on the sale or disposal of assets are included in Other operating expenses, net in the Consolidated Statements of Operations. Repair and maintenance costs incurred in connection with ongoing and planned major maintenance activities are accounted for under the direct expensing method. Property consisted of: 71 Land and land improvements Buildings and leasehold improvements Machinery and equipment Software Construction in progress September 30, 2020 2019 S 93.1 $ 91.1 880.5 796.7 1,766.8 1,595.8 111.4 106.0 127.4 147.3 2,979.2 2,736.9 (1,199.5) (1,000.9) $ 1,779.7 $ 1,736.0 Accumu depreciation