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Property and Equipment, net
12 Months Ended
Dec. 31, 2018
Property, Plant and Equipment, Net [Abstract]  
Property and Equipment, net
Property and equipment were as follows as of December 31:
 
 
Estimated Useful Life (Years)
 
2018
 
2017
 
 
 
 
(in millions)
Buildings
 
30
 
$
839

 
$
836

Computer equipment
 
3 – 5
 
412

 
364

Computer software
 
3 – 8
 
721

 
594

Furniture and equipment
 
5 – 9
 
639

 
511

Land
 
 
 
19

 
19

Leasehold land
 
lease term
 
60

 
63

Capital work-in-progress
 
 
 
156

 
145

Leasehold improvements
 
Shorter of the lease term or
the life of the leased asset
 
338

 
308

Sub-total
 
 
 
3,184

 
2,840

Accumulated depreciation and amortization
 
 
 
(1,790
)
 
(1,516
)
Property and equipment, net
 
 
 
$
1,394

 
$
1,324



Depreciation and amortization expense related to property and equipment was $347 million, $313 million and $266 million for the years ended December 31, 2018, 2017 and 2016, respectively.

The gross amount of property and equipment recorded under capital leases was $73 million and $44 million as of December 31, 2018 and 2017, respectively. Accumulated amortization and amortization expense related to capital lease assets were immaterial for the periods presented.

The gross amount of property and equipment recorded for software to be sold, leased or marketed in the caption "Computer software" above was $85 million and $52 million, as of December 31, 2018 and 2017, respectively. Accumulated amortization for software to be sold, leased or marketed was $24 million and $12 million as of December 31, 2018 and 2017, respectively. Amortization expense for software to be sold, leased or marketed recorded as property and equipment was $14 million for the year ended December 31, 2018 and was immaterial for the years ended December 31, 2017 and 2016.