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Supplemental Balance Sheet Information
12 Months Ended
Dec. 31, 2022
Supplemental Balance Sheet Information Disclosure [Abstract]  
Supplemental Balance Sheet Information Supplemental Balance Sheet Information
Prepaid Expenses and Other Current Assets20222021
Income tax receivable$32 $50 
Restricted cash220 250 
Assets held for sale(a)
190 12 
Other prepaid expenses and current assets152 138 
Prepaid expenses and other current assets$594 $450 


Property, Plant and Equipment20222021
Land$376 $412 
Buildings and improvements1,364 1,403 
Finance leases, primarily buildings63 67 
Machinery, equipment and other651 595 
Property, plant and equipment, gross2,454 2,477 
Accumulated depreciation and amortization(1,283)(1,270)
Property, plant and equipment, net$1,171 $1,207 

Depreciation and amortization expense related to PP&E was $128 million, $134 million and $132 million in 2022, 2021 and 2020, respectively.
Other Assets20222021
Operating lease right-of-use assets$742 $809 
Franchise incentives172 164 
Investment in Devyani International Limited116 118 
Other294 396 
Other assets$1,324 $1,487 

Accounts Payable and Other Current Liabilities20222021
Accounts payable$243 $227 
Accrued compensation and benefits246 292 
Accrued advertising175 229 
Operating lease liabilities79 88 
Accrued interest83 78 
Liabilities held for sale(a)
65 — 
Other current liabilities360 420 
Accounts payable and other current liabilities$1,251 $1,334 

(a)    Assets and liabilities held for sale reflect the carrying value of restaurants we have offered for sale to franchisees, excess properties that we do not intend to use for restaurant operations in the future and, at December 31, 2022, the assets and liabilities of KFC Russia (see Note 3). KFC Russia assets held for sale accounted for $185 million, including property, plant and equipment of $59 million, of the $190 million, while KFC Russia liabilities held for sale accounted for all of the $65 million as of December 31, 2022.