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PREMISES, EQUIPMENT, AND SOFTWARE (Tables) | 12 Months Ended
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Dec. 31, 2022
Property, Plant and Equipment [Abstract] |
Summary of the carrying value of premises and equipment | A summary of the carrying value of premises and equipment is presented below:
|  |  | December 31,
(dollars in millions) | Useful Lives (years) |  | 2022 |  | 2021
Land and land improvements | 10 - 75 |  | $144 |  |  | $101 |
Buildings and leasehold improvements | 5 - 60 |  | 879 |  |  | 805 |
Furniture, fixtures and equipment | 4 - 20 |  | 622 |  |  | 589 |
Construction in progress |  |  | 61 |  |  | 77 |
Total premises and equipment, gross |  |  | 1,706 |  |  | 1,572 |
Accumulated depreciation |  |  | (862) |  |  | (804) |
Total premises and equipment, net |  |  | $844 |  |  | $768 |
Schedule of estimated future amortization expense for capitalized software assets | The estimated future amortization expense for capitalized software assets is presented below.
Year | (in millions)
2023 | $226 |
2024 | 199 |
2025 | 158 |
2026 | 90 |
2027 | 33 |
Thereafter | 7 |
Total(1) | $713 |
(1) Excluded from this balance is $174 million of in-process software at December 31, 2022.

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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