Land, Buildings, Equipment and Software, Net

Land, buildings and equipment, net were as follows:



		December 31,
	Estimated Useful Lives (Years)	2014			2013
Land		$	46		$	50
Building and building equipment	25 to 50	1,038			1,086
Leasehold improvements	Varies	486			483
Plant machinery	5 to 12	1,375			1,493
Office furniture and equipment	3 to 15	1,938			1,826
Other	4 to 20	78			83
Construction in progress		80			66
Subtotal		5,041			5,087
Accumulated depreciation		(3,698		)	(3,621		)
Subtotal		1,343			1,466
Discontinued operations ⁽¹⁾		(220		)	—
Land, Buildings and Equipment, Net		$	1,123		$	1,466

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(1)	Represents net fixed assets related to our ITO business which is held for sale and being reported as a discontinued operation at December 31, 2014. Refer to Note 4 - Divestitures for additional information regarding this pending sale.

Depreciation expense and operating lease rent expense were as follows:



	Year Ended December 31,
	2014		2013		2012
Depreciation expense ⁽¹⁾	$	324	$	332	$	354
Operating lease rent expense⁽¹⁾	560		513		461

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(1)	Excludes amounts related to our ITO business which is held for sale and reported as a discontinued operation at December 31, 2014. Refer to Note 4 - Divestitures for additional information regarding this pending sale.

We lease buildings and equipment, substantially all of which are accounted for as operating leases. Capital leased assets were approximately $180 and $150 at December 31, 2014 and 2013, respectively. Capital lease assets at December 31, 2014 includes approximately $75 related to our ITO business which is held for sale and being reported as a discontinued operation at December 31, 2014. Refer to Note 4 - Divestitures for additional information regarding this pending sale.

Future minimum operating lease commitments that have initial or remaining non-cancelable lease terms in excess of one year at December 31, 2014 were as follows:



	2015		2016		2017		2018		2019		Thereafter
Continuing operations	$	469	$	347	$	170	$	104	$	79	$	57
Discontinued operations ⁽¹⁾	117		43		18		8		6		—
Minimum operating lease commitments	$	586	$	390	$	188	$	112	$	85	$	57

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(1)	Reflects lease commitments related to our ITO business which is held for sale and reported as a discontinued operation at December 31, 2014. Refer to Note 4 - Divestitures for additional information regarding this pending sale.

Internal Use and Product Software



	Year Ended December 31,
Additions to:	2014		2013		2012
Internal use software ⁽¹⁾	$	82	$	77	$	110
Product software	23		28		107

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(1)	Excludes amounts related to our ITO business which is held for sale and reported as a discontinued operation at December 31, 2014. Refer to Note 4 - Divestitures for additional information regarding this pending sale.



	December 31,
Capitalized costs, net:	2014		2013
Internal use software ⁽¹⁾	$	454	$	506
Product software	307		343

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(1)	Internal use software at December 31, 2014 includes $20 related to our ITO business which is held for sale and being reported as a discontinued operation at December 31, 2014. Refer to Note 4 - Divestitures for additional information regarding this pending sale.

Useful lives of our internal use and product software generally vary from three to ten years.

Included within product software at December 31, 2014 is approximately $250 of capitalized costs associated with significant software system platforms developed for use in certain of our government services businesses. We regularly review these software system platforms for impairment. Our impairment reviews for 2014 and 2013 indicated that the costs would be recoverable from estimated future operating profits; however, those future operating profits are heavily dependent on our ability to successfully complete existing contracts as well as obtain future contracts.