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Property and Equipment, net
 12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment, Net [Abstract]  
Property and Equipment, net
Property and equipment were as follows as of December 31:
Estimated Useful Life20242023
(in years)(in millions)
Buildings30$736 $769 
Computer equipment
3 – 5
811 794 
Computer software
3 – 8
1,024 1,007 
Furniture and equipment
5 – 9
716 733 
Land6 7 
Capital work-in-progress115 88 
Leasehold improvementsShorter of the lease term or
the life of the asset		373 422 
Sub-total3,781 3,820 
Accumulated depreciation and amortization
(2,787)(2,772)
Property and equipment, net$994 $1,048 

Depreciation and amortization expense related to property and equipment was $354 million, $390 million and $385 million for the years ended December 31, 2024, 2023 and 2022, respectively. For the years ended December 31, 2024 and 2023, $13 million and $36 million, respectively, of our depreciation and amortization expense was reported in "Restructuring charges". As of December 31, 2024, we had $9 million of physical assets held for sale reported in "Other current assets". We had no assets held for sale as of December 31, 2023.
The gross amount of property and equipment recorded under finance leases was $30 million and $25 million as of December 31, 2024 and 2023, respectively. Accumulated amortization for our ROU finance lease assets was $16 million and $13 million as of December 31, 2024 and 2023, respectively. Amortization expense related to our ROU finance lease assets was $5 million, $4 million and $4 million for the years ended December 31, 2024, 2023 and 2022, respectively.

The gross amount of property and equipment recorded for software to be sold, leased or marketed reported in the caption "Computer software" above was $338 million and $279 million as of December 31, 2024 and 2023, respectively. Accumulated amortization for software to be sold, leased or marketed was $210 million and $177 million as of December 31, 2024 and 2023, respectively. Amortization expense for software to be sold, leased or marketed recorded as property and equipment was $36 million, $37 million, and $37 million for the years ended December 31, 2024, 2023 and 2022, respectively.