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Property, Plant and Equipment, net
9 Months Ended
Oct. 01, 2021
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment, net
Note H — Property, Plant and Equipment, net
Property, plant and equipment, net are summarized below:
(In millions)October 1, 2021January 1, 2021
Land$81 $90 
Software capitalized for internal use541 417 
Buildings1,205 1,097 
Machinery and equipment2,173 2,265 
4,000 3,869 
Less accumulated depreciation and amortization(1,956)(1,767)
Total property, plant and equipment, net$2,044 $2,102 
Depreciation and amortization expense related to property, plant and equipment was $85 million and $249 million for the quarter and three quarters ended October 1, 2021, respectively, and $83 million and $237 million for the quarter and three quarters ended October 2, 2020, respectively.
As discussed in more detail in Note I — Goodwill and Other Intangible Assets in these Notes, in conjunction with, and in advance of, the tests of goodwill related to our Commercial Training Solutions reporting unit (“CTS reporting unit”), we recorded an $82 million non-cash impairment charge for long-lived assets, consisting of $19 million, $56 million and $7 million of impairment charges for right-of-use assets, property, plant and equipment and marketable software, respectively, which is included in the “Impairment of goodwill and other assets” line item in our Condensed Consolidated Statement of Income (Unaudited) for the three quarters ended October 1, 2021.