Company: ACA
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001739445-25-000135
Chunk: 38

Company: Arcosa, Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 38
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3 $147.5 $851.0 $4,356.9 Capital Expenditures$77.2 $50.5 $6.5 $2.2 $136.4 

Note 5. Property, Plant, and Equipment

The following table summarizes the components of property, plant, and equipment as of September 30, 2025 and December 31, 2024.September 30,2025December 31,2024 (in millions)Land$167.5 $158.3 Mineral reserves1,114.5 1,111.7 Buildings and improvements397.5 366.4 Machinery and other1,331.2 1,292.8 Construction in progress127.8 129.7 3,138.5 3,058.9 Less accumulated depreciation and depletion(1,050.4)(929.5)$2,088.1 $2,129.4 

15

During the nine months ended September 30, 2025 and 2024, the Company recorded impairments of $2.0 million and $5.8 million, respectively, related to plant closures in our Construction Products segment. During the nine months ended September 30, 2025 and 2024, the Company recognized gains on the disposition of property, plant, and equipment of $16.4 million and $8.4 million, respectively, primarily related to the sale of land and equipment. The impairments and gains on sale of property, plant, and equipment are included in other operating (income) expense on the Consolidated Statements of Operations. Depreciation and depletion related to assets that contribute to the production of revenue are included in cost of revenues on the Consolidated Statements of Operations.

Note 6. Goodwill and Other Intangible Assets

GoodwillGoodwill by segment is as follows:September 30,2025December 31,2024 (in millions)Construction Products$848.9 $861.2 Engineered Structures480.1 480.1 Transportation Products19.9 19.9 $1,348.9 $1,361.2 The decrease in Construction Products goodwill during the nine months ended September 30, 2025 is due to purchase price adjustments from the Stavola acquisition. See Note 2 Acquisitions and Divestitures.Intangible