Mirion Technologies, Inc. Post-effective amendment to a registration statement that is not immediately effective upon filing

Post-effective amendment to a registration statement that is not immediately effective upon filing

Property, Plant, and Equipment, Net (Tables)

Property, Plant, and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

Property, plant and equipment, net consist of the following (in millions):


			Successor			Predecessor
	Depreciable Lives		December 31, 2021			June 30, 2021			June 30, 2020
Land, buildings, and leasehold improvements		3- 39 years	$	45.0		$	44.4		$	43.9
Machinery and equipment		5 - 15 years		26.7			49.6			38.9
Badges		3-5 years		27.9			38.9			29.4
Furniture, fixtures, computer equipment and other		3-10 years		16.7			33.6			27.6
Construction in progress		—		12.2			13.6			7.3

				128.5			180.1			147.1
Less: accumulated depreciation and amortization				(4.5	)		(91.3	)		(71.9	)

			$	124.0		$	88.8		$	75.2

Schedule of Depreciation Expense

Total depreciation expense included in costs of revenues and operating expenses was as follows (in millions):


	Successor		Predecessor
	December 31, 2021		October 19, 2021		June 30, 2021		June 30, 2020		June 30, 2019
Depreciation expense in:
Cost of revenues	$	3.5	$	3.9	$	14.0	$	12.7	$	11.1
Operating expenses		1.7		2.1		6.8		5.2		5.4

Construction in progress includes capitalized internal use software costs totaling $1.7 million, $3.5 million, and $1.2 million as of December 31, 2021, June 30, 2021, and June 30, 2020 respectively.