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Property, Plant and Equipment
3 Months Ended
Mar. 31, 2019
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Note 4. Property, Plant and Equipment

Property, plant and equipment consisted of the following:
 
As of March 31,
2019
 
As of December 31,
2018
 
(in millions)
Land and land improvements
$
423

 
$
424

Buildings and building improvements
3,006

 
2,984

Machinery and equipment
11,083

 
10,943

Construction in progress
863

 
894

 
15,375

 
15,245

Accumulated depreciation
(6,855
)
 
(6,763
)
Property, plant and equipment, net
$
8,520

 
$
8,482



For the three months ended March 31, 2019, capital expenditures of $265 million excluded $218 million of accrued capital expenditures remaining unpaid at March 31, 2019 and included payment for a portion of the $331 million of capital expenditures that were accrued and unpaid at December 31, 2018. For the three months ended March 31,
2018, capital expenditures of $284 million excluded $252 million of accrued capital expenditures remaining unpaid at March 31, 2018 and included payment for a portion of the $357 million of capital expenditures that were accrued and unpaid at December 31, 2017.

In connection with our restructuring program, we recorded non-cash property, plant and equipment write-downs (including accelerated depreciation and asset impairments) in the condensed consolidated statements of earnings within asset impairment and exit costs and within the segment results as follows (refer to Note 8, Restructuring Program).
 
For the Three Months Ended
March 31,
 
2019
 
2018
 
(in millions)
Latin America
$

 
$
8

AMEA
1

 
4

Europe
1

 
5

North America
3

 
6

Non-cash property, plant and equipment write-downs
$
5

 
$
23