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Land, Buildings, Equipment and Software, Net
12 Months Ended
Dec. 31, 2021
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)20212020
Land$$13 
Building and building equipment
25 to 50
777 814 
Leasehold improvements
1 to 12
112 124 
Plant machinery
5 to 12
1,098 1,149 
Office furniture and equipment
3 to 15
475 476 
Finance leases(1)
1 to 12
13 13 
Other(1)
4 to 20
44 32 
Construction in progress17 17 
Subtotal 2,545 2,638 
Accumulated depreciation (2,187)(2,231)
Land, buildings and equipment, net $358 $407 
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(1)Prior year amounts have been recast to conform to the current year's presentation to separately report finance lease ROU assets.
Depreciation expense was $76, $87 and $101 for the three years ended December 31, 2021, 2020 and 2019, respectively.
We lease buildings and equipment, substantially all of which are accounted for as operating leases. Finance leased assets were $9 and $10 at December 31, 2021 and 2020, respectively. Refer to Note 11 - Lessee for additional information regarding leased assets.
Internal Use Software
As of December 31, 2021 and 2020, capitalized costs related to internal use software, net of accumulated amortization, were $120 and $118, respectively. Useful lives of our internal use software generally vary from three to seven years.