Land, Buildings, Equipment and Software, Net

12 Months Ended

Dec. 31, 2019

Land, Buildings and Equipment, Net [Abstract]

Land, Buildings, Equipment and Software, Net

Land, Buildings, Equipment and Software, Net

Land, buildings and equipment, net were as follows:

		December 31,
	Estimated Useful Lives (Years)	2019			2018
Land		$	12		$	12
Building and building equipment	25 to 50	794			793
Leasehold improvements	Varies	135			178
Plant machinery	5 to 12	1,124			1,143
Office furniture and equipment	3 to 15	565			607
Other	4 to 20	45			45
Construction in progress		23			26
Subtotal		2,698			2,804
Accumulated depreciation		(2,272		)	(2,306		)
Land, buildings and equipment, net		$	426		$	498

Depreciation expense was $101, $148 and $136 for the three years ended December 31, 2019, 2018 and 2017, respectively.

We lease buildings and equipment, substantially all of which are accounted for as operating leases. Finance leased assets were $7 and $9 at December 31, 2019 and 2018, respectively. Refer to Note 2 - Adoption of New Leasing Standard - Lessee for additional information regarding leased assets.

Internal Use Software

As of December 31, 2019 and 2018, capitalized costs related to internal use software, net of accumulated amortization, were $122 and $154, respectively. Useful lives of our internal use software generally vary from three to seven years.