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

Cash, cash equivalents, restricted cash and restricted cash equivalents



	As of
(in millions)	September 30, 2019		December 31, 2018
Cash and cash equivalents	$	277	$	146
Restricted cash and restricted cash equivalents included in Other current assets	357		655
Restricted cash equivalents in Other long-term assets	43		27
	$	676	$	829



	As of
(in millions)	September 30, 2019			December 31, 2018
Accounts receivable	$	1,871		$	1,676
Allowance for doubtful accounts	(75		)	(68		)
	$	1,796		$	1,608

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



	Three Months Ended September 30,						Nine Months Ended September 30,
(in millions)	2019			2018			2019			2018
Beginning balance	$	73		$	63		$	68		$	68
Net charges to expenses	8			6			19			15
Utilization of allowances	(5		)	(4		)	(11		)	(17		)
Ending balance	$	75		$	66		$	75		$	66



	As of
(in millions)	September 30, 2019		December 31, 2018
Land	$	112	$	97
Buildings and improvements	1,160		1,100
Equipment, furniture and fixtures	3,368		3,224
Capital in progress	357		319
	4,996		4,740
Less: accumulated depreciation	3,055		2,958
	$	1,942	$	1,782

Depreciation expense was $79 million for the third quarter of 2019, $74 million for the third quarter of 2018, $220 million for the

first nine months of 2019 and $212 million for the first nine months of 2018.



	As of
(in millions)	September 30, 2019		December 31, 2018
Legal reserves	$	328	$	712
Payroll and related liabilities	693		630
Rebates	280		229
Contingent consideration	112		138
Other	518		538
	$	1,932	$	2,246