Table:
| (Dollars in Millions) | April 27, 2019 | April 28, 2018 |
| --- | --- | --- |
| Land | $3.7 | $0.8 |
| Buildings and Building Improvements | 81.2 | 69.2 |
| Machinery and Equipment | 390.7 | 364.7 |
| Total Property, Plant and Equipment, Gross | 475.6 | 434.7 |
| Less: Accumulated Depreciation | 283.7 | 272.5 |
| Property, Plant and Equipment, Net | $191.9 | $162.2 |
Paragraphs:
Property, Plant and Equipment.
Property, plant and equipment is stated at cost. Maintenance and repair costs are expensed as incurred. Depreciation is calculated using the straight-line method using estimated useful lives of 5 to 40 years for buildings and building improvements and 3 to 15 years for machinery and equipment. A summary of property, plant and equipment is shown below:
Depreciation expense was $27.2 million, $22.5 million and $22.0 million in fiscal 2019, fiscal 2018 and fiscal 2017, respectively. As of April 27, 2019 and April 28, 2018, capital expenditures recorded in accounts payable totaled $6.4 million and $9.0 million, respectively.
Question:
What is the average Buildings and Building Improvements value for 2018 and 2019?
Answer: (81.2 + 69.2) / 2 = 75.2