Dolby Laboratories, Inc. | 2012 | FY | 3

Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is computed using a straight-line method based on estimated useful lives as follows:
 
Systems and software
3 to 5 years
Machinery and equipment
3 to 8 years
Furniture and fixtures
5 to 8 years
Leasehold improvements
Lesser of useful life or related lease term
Buildings
Up to 40 years

dlb:PropertyPlantAndEquipmentEstimatedUsefulLifeTableTextBlock