NOTE H – SUPPLEMENTAL BALANCE SHEET INFORMATION

Components of selected captions in our accompanying consolidated balance sheets are as follows:

Trade accounts receivable, net



	As of
(in millions)	December 31, 2018			December 31, 2017
Accounts receivable	$	1,676		$	1,645
Allowance for doubtful accounts	(68		)	(68		)
Allowance for sales returns (1)	—			(30		)
	$	1,608		$	1,548


(1)	Due to the adoption of FASB ASC Topic 606 effective January 1, 2018, the allowance for sales returns has been prospectively reclassified from Trade accounts receivable, net to Other current liabilities within the consolidated balance sheets. Prior period balances remain unchanged.

The following is a rollforward of our allowance for doubtful accounts:

Inventories

Property, plant and equipment, net



	As of
(in millions)	December 31, 2018		December 31, 2017
Land	$	97	$	102
Buildings and improvements	1,100		1,120
Equipment, furniture and fixtures	3,224		3,183
Capital in progress	319		219
	4,740		4,625
Less: accumulated depreciation	2,958		2,928
	$	1,782	$	1,697

Depreciation expense was $296 million in 2018, $279 million in 2017 and $270 million in 2016.

Accrued expenses



	As of
(in millions)	December 31, 2018		December 31, 2017
Legal reserves	$	712	$	1,176
Payroll and related liabilities	630		591
Accrued contingent consideration	138		36
Other	767		653
	$	2,246	$	2,456

Other long-term liabilities



	As of
(in millions)	December 31, 2018		December 31, 2017
Accrued income taxes	$	739	$	1,275
Legal reserves	217		436
Accrued contingent consideration	209		133
Other	717		525
	$	1,882	$	2,370