Balance Sheet Components

Other Current Assets

Customer accounts and funds receivable was $590 million and $523 million as of December 31, 2016 and 2015, respectively.

Property and Equipment, Net



	December 31,
	2016			2015
	(In millions)
Computer equipment and software	$	4,214		$	3,894
Land and buildings, including building improvements	619			591
Leasehold improvements	334			305
Furniture and fixtures	157			157
Construction in progress and other	160			131
Property and equipment, gross	5,484			5,078
Accumulated depreciation	(3,968		)	(3,524		)
Property and equipment, net	$	1,516		$	1,554

Total depreciation expense on our property and equipment for the years ended December 31, 2016, 2015 and 2014 totaled $605 million, $614 million and $559 million, respectively.

Accrued Expenses and Other Current Liabilities

Total compensation and related benefits included in accrued expenses and other current liabilities was $430 million and $448 million as of December 31, 2016 and 2015, respectively.

Total advertising accruals included in accrued expenses and other current liabilities was $184 million and $135 million as of December 31, 2016 and 2015, respectively.

Customer accounts and funds payable was $524 million and $472 million as of December 31, 2016 and 2015, respectively.