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PROPERTY AND EQUIPMENT, NET | 12 Months Ended
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Dec. 31, 2024
Property, Plant and Equipment [Abstract] |
PROPERTY AND EQUIPMENT, NET | PROPERTY AND EQUIPMENT, NET Property and equipment, net consisted of:
|  | December 31,
|  | 2024 |  |  | 2023
Office and computer equipment (3 - 10 year estimated useful life) |  | $ | 400 |  |  |  | $ | 354 |
Office furniture and fixtures (3 - 10 year estimated useful life) |  | 57 |  |  |  | 57 |
Internal-use computer software (1 - 10 year estimated useful life) |  | 1,417 |  |  |  | 1,232 |
Leasehold improvements and building (1 - 20 year estimated useful life) |  | 235 |  |  |  | 232 |
Total property and equipment, at cost |  | 2,109 |  |  |  | 1,875 |
Less: accumulated depreciation and amortization |  | (1,453) |  |  |  | (1,272) |
Total property and equipment, net |  | $ | 656 |  |  |  | $ | 603 |
The increase in internal-use computer software in the table above primarily relates to capitalized software development costs pursuant to MA's strategic shift to SaaS-based solutions. Depreciation and amortization expense related to the above assets for the years ended December 31, 2024, 2023, and 2022 was $233 million, $175 million, and $131 million, respectively, of which $180 million, $121 million, and $79 million, respectively, related to amortization of internal-use computer software. The amounts for the year ended December 31, 2024 exclude incremental amortization expense of $26 million associated with internal-use computer software which is presented within charges related to asset abandonment on the consolidated statement of operations, as more fully discussed in Note 22 to the consolidated financial statements. On a weighted-average basis, Moody's internal-use computer software has an estimated useful life of approximately 4.4 years.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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