
	January 31, 2026		July 31, 2025
Land	$	149,243	$	146,250
Buildings and improvements	1,046,725		1,026,240
Machinery and equipment	827,419		794,363
Rental vehicles	145,934		139,824
Lease right-of-use assets – operating	42,165		41,755
Lease right-of-use assets – finance	3,653		4,026
Total cost	2,215,139		2,152,458
Less: Accumulated depreciation	(881,925)		(836,730)
Property, plant and equipment, net	$	1,333,214	$	1,315,728

The Company anticipates strategic sales of certain RV facilities and related equipment to occur during fiscal 2026 and as a result, property, plant and equipment with total net carrying values of $29,314 and $49,740, primarily consisting of North American Towable buildings and improvements, were classified as assets held for sale and included in Prepaid income taxes, expenses and other current assets in the Condensed Consolidated Balance Sheets as of January 31, 2026 and July 31, 2025, respectively.

During the six months ended January 31, 2026, the Company continued to evaluate the fair value of these assets held for sale based on available market data (a non-recurring ASC 820 level 3 input), less costs to sell, and compared that to their applicable carrying values. These evaluations resulted in no impairment charges during the three months ended January 31, 2026 and an impairment charge of $7,822 related to certain facilities included in Other expense (income), net in the North American Towable segment during the six months ended January 31, 2026.