Land, buildings and equipment, net were as follows:


		December 31,
	Estimated Useful Lives (Years)	2025		2024
Land		$	24	$	8
Building and building equipment	25 to 50	541		669
Leasehold improvements	1 to 12	92		72
Plant machinery	5 to 12	687		771
Office furniture and equipment	3 to 15	416		411
Finance leased assets	1 to 12	29		79
Other	4 to 20	27		35
Construction in progress		38		11
Subtotal		1,854		2,056
Accumulated depreciation(1)		(1,464)		(1,805)
Land, buildings and equipment, net		$	390	$	251

(1)Depreciation expense was $75, $57 and $60 for the three years ended December 31, 2025, 2024 and 2023, respectively.

We lease buildings, vehicles, and equipment, substantially all of which are accounted for as operating leases. Refer to Note 11 - Lessee for additional information regarding leased assets.

Additions to internal use software were $54, $17, and $8 for the three years ended December 31, 2025, 2024 and 2023, respectively. As of December 31, 2025 and 2024, capitalized costs related to internal use software, net of accumulated amortization, were $146 and $60, respectively, and are included in Other long-term assets. Useful lives of our internal use software generally vary from three to seven years. Refer to Note 14 - Supplementary Financial Information for additional information.