Property, plant and equipment, net consisted of the following:


	Estimated	May 31,
(Dollars in millions)	Useful Life	2026			2025
Computer, network, machinery and equipment	1-6 years(1)	$	59,634		$	30,345
Buildings and improvements	1-40 years		21,263			10,881
Furniture, fixtures and other	5-15 years		452			466
Land	—		1,329			1,352
Construction in progress(2)	—		39,973			16,510
Total property, plant and equipment	1-40 years		122,651			59,554
Accumulated depreciation			(22,694	)		(16,032	)
Total property, plant and equipment, net		$	99,957		$	43,522

(1)

Comprised primarily of servers and networking equipment with estimated useful life of six years.

(2)

Comprised primarily of servers, networking equipment and leasehold improvements to be deployed at our data centers.

Depreciation expense on property, plant and equipment in fiscal 2026, 2025 and 2024 were $7.6 billion, $3.9 billion and $3.1 billion, respectively. Property, plant and equipment, net includes ROU assets recorded in connection with lease arrangements that are accounted for as finance leases, totaling $7.5 billion and $2.9 billion as of May 31, 2026 and 2025, respectively.