Property, Plant and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, Plant and Equipment 

	As of December 31
(Dollars in millions)	2019		2018		Estimated life (years)
Land and land improvements	$	—	$	21	n/a to 15
Machinery and equipment	634		662		3-8
Buildings	103		111		20
Construction in progress	195		177		n/a
Property, plant and equipment	$	932	$	971
Less accumulated depreciation	(459)		(472)
Net of accumulated depreciation	$	473	$	499
	Year Ended December 31
DEPRECIATION INCLUDED IN	2019		2018		2017
Cost of sales	$	59	$	62	$	58
Selling, general and administrative expenses	4		3		2
Research, development and engineering expenses, net	32		22		22
Total	$	95	$	88	$	82

The net book value of machinery, equipment, buildings and land under finance lease contracts was $33 million and $13 million as of December 31, 2019 and 2018, respectively.