| PROPERTY, PLANT AND EQUIPMENT |
PROPERTY, PLANT AND EQUIPMENT The components of property, plant and equipment were as follows: | | | | | | | | | | | | | | | | (in millions) | | August 25,
2024 | | May 26,
2024 | | Land and land improvements | | $ | 185.2 | | | $ | 186.2 | | | Buildings, machinery and equipment | | 4,777.2 | | | 4,708.8 | | | Furniture, fixtures, office equipment and other | | 128.4 | | | 127.7 | | | Construction in progress | | 813.4 | | | 688.2 | | | Property, plant and equipment, at cost | | 5,904.2 | | | 5,710.9 | | | Less accumulated depreciation | | (2,212.4) | | | (2,128.1) | | | Property, plant and equipment, net | | $ | 3,691.8 | | | $ | 3,582.8 | |
At August 25, 2024 and May 26, 2024, purchases of property, plant and equipment included in accounts payable were $148.8 million and $292.0 million, respectively. Below is a breakdown of depreciation and amortization between cost of sales (“COS”) and selling, general and administrative expenses (“SG&A”). | | | | | | | | | | | | | | | | (in millions) | | August 25,
2024 | | August 27,
2023 | | Depreciation - COS | | $ | 78.5 | | | $ | 62.9 | | | Depreciation - SG&A | | 3.4 | | | 3.0 | | | | $ | 81.9 | | | $ | 65.9 | | | | | | | | Amortization - SG&A | | $ | 7.4 | | | $ | 2.7 | |
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