Table:
|  | Useful Lives | December 27, 2019 | December 28, 2018 |
| --- | --- | --- | --- |
| Land | Indefinite | $1,170 | $1,170 |
| Buildings | 20 years | 1,360 | 1,292 |
| Machinery and equipment | 5-10 years | 21,718 | 17,837 |
| Computers, data processing and other equipment | 3-7 years | 12,686 | 11,244 |
| Software | 3-7 years | 29,305 | 22,779 |
| Leasehold improvements | 1-40 years | 70,903 | 60,565 |
| Furniture and fixtures | 7 years | 3,309 | 3,268 |
| Vehicles | 5-7 years | 6,410 | 2,769 |
| Other | 7 years | 95 | 95 |
| Construction-in-process |  | 9,200 | 15,757 |
|  |  | 156,156 | 136,776 |
| Less: accumulated depreciation and amortization |  | (63,310) | (51,500) |
| Equipment, leasehold improvements and software, net |  | $92,846 | $85,276 |
Paragraphs:
Note 7 – Equipment, Leasehold Improvements and Software
Equipment, leasehold improvements and software as of December 27, 2019 and December 28, 2018 consisted of the following:
Construction-in-process at December 27, 2019 related primarily to the implementation of the Company’s Enterprise Resource Planning (“ERP”) system and at December 28, 2018 related primarily to the implementation of the Company’s ERP system and the buildout of the Company’s headquarters in Ridgefield, CT. The buildout of the Company’s headquarters was completed during fiscal 2019. The rollout of its ERP system will continue through fiscal 2020. The net book value of equipment financed under finance leases at December 27, 2019 and December 28, 2018 was $3,905 and $388, respectively. No interest expense was capitalized during the fiscal years ended December 27, 2019, December 28, 2018 and December 29, 2017.
Question:
What is the average value of buildings for 2018 and 2019?
Answer: (1360+ 1292)/2 = 1326