| Property and Equipment |
Property and Equipment Cintas' property and equipment is summarized as follows at May 31: | | | | | | | | | | | | | (In thousands) | 2026 | | 2025 | | | | | | Land | $ | 203,490 | | | $ | 195,406 | | | Buildings and improvements | 799,108 | | | 769,119 | | | Equipment | 3,531,446 | | | 3,279,593 | | | Leasehold improvements | 54,309 | | | 48,463 | | | Construction in progress | 213,703 | | | 202,034 | | | 4,802,056 | | | 4,494,615 | | | Accumulated depreciation | (3,061,555) | | | (2,842,141) | | | Property and equipment, net | $ | 1,740,501 | | | $ | 1,652,474 | |
Cintas capitalizes certain expenditures for software that are purchased or internally developed for use in business. Included in equipment at May 31, 2026 and 2025, were $387.5 million and $377.7 million, respectively, of internal use software. Included in construction in progress at May 31, 2026 and 2025, were $77.1 million and $50.5 million, respectively, of certain expenditures for software that are purchased or internally developed for use in business. Amortization of internal use software begins when the software is ready for service and continues on the straight-line method over the estimated useful life, generally 10 years. Accumulated amortization related to internal use software was $292.3 million and $258.1 million at May 31, 2026 and 2025, respectively. We recorded amortization expense related to internal use software of $34.1 million, $30.8 million and $26.6 million for the fiscal years ended May 31, 2026, 2025 and 2024, respectively. These expenses are classified in selling and administrative expenses on the consolidated statements of income.
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