Supplemental Balance Sheet Information

12 Months Ended

Dec. 31, 2019



Prepaid Expenses and Other Current Assets	2019		2018
Income tax receivable	$	39	$	36
Restricted cash	138		151
Assets held for sale^(a)	25		24
Other prepaid expenses and current assets	136		143
Prepaid expenses and other current assets	$	338	$	354



Property, Plant and Equipment	2019			2018
Land	$	408		$	422
Buildings and improvements	1,325			1,349
Finance leases, primarily buildings	68			59
Machinery, equipment and other	505			523
Property, plant and equipment, gross	2,306			2,353
Accumulated depreciation and amortization	(1,136		)	(1,116		)
Property, plant and equipment, net	$	1,170		$	1,237

Depreciation and amortization expense related to PP&E was $114 million, $146 million and $215 million in 2019, 2018 and 2017, respectively.



Other Assets	2019		2018
Operating lease right-of-use assets^(b)	$	642	$	—
Investment in Grubhub common stock^(c)	137		214
Franchise incentives	174		141
Other	360		369
Other assets	$	1,313	$	724



Accounts Payable and Other Current Liabilities	2019		2018
Accounts payable	$	173	$	202
Accrued compensation and benefits	223		206
Accrued advertising	96		108
Operating lease liabilities^(b)	67		—
Accrued taxes, other than income taxes	52		48
Other current liabilities	349		347
Accounts payable and other current liabilities	$	960	$	911


(a)	Reflects the carrying value of restaurants we have offered for sale to franchisees and excess properties that we do not intend to use for restaurant operations in the future.


(b)	Increase from 2018 primarily due to the adoption of Topic 842 beginning with the year ended December 31, 2019. See Notes 2 and 4 for further discussion.

(c)

Refer to Note 4 for additional discussion regarding our investment in Grubhub.