Land, Buildings, Equipment and Software, Net

12 Months Ended

Dec. 31, 2020

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)	2020		2019
Land		$	13	$	12
Building and building equipment	25 to 50	814		794
Leasehold improvements	Varies	124		135
Plant machinery	5 to 12	1,149		1,124
Office furniture and equipment	3 to 15	476		565
Other	4 to 20	45		45
Construction in progress		17		23
Subtotal		2,638		2,698
Accumulated depreciation		(2,231)		(2,272)
Land, buildings and equipment, net		$	407	$	426

Depreciation expense was $87, $101 and $148 for the three years ended December 31, 2020, 2019 and 2018, respectively.

We lease buildings and equipment, substantially all of which are accounted for as operating leases. Finance leased assets were $10 and $7 at December 31, 2020 and 2019, respectively. Refer to Note 11 - Lessee for additional information regarding leased assets.

Internal Use Software

As of December 31, 2020 and 2019, capitalized costs related to internal use software, net of accumulated amortization, were $118 and $122, respectively. Useful lives of our internal use software generally vary from three to seven years.