Property, Software and Equipment

Property, software and equipment consist of the following as of December 31 ($ in millions):



	2017			2016
Land	$	130		$	113
Building	367			271
Computer software	542			377
Computer hardware	248			179
Furniture and office equipment	186			126
Leasehold improvements	221			173
	1,694			1,239
Less accumulated depreciation	(590		)	(442		)
Property, software and equipment, net	$	1,104		$	797

As of December 31, 2017 and 2016, the Company had assets acquired under capital leases included above of $5 million and $5 million, net of accumulated amortization of $5 million and $4 million, respectively. Amortization on assets under capital leases charged to expense is included in depreciation expense. Depreciation expense for the years ended December 31, 2017, 2016 and 2015 was $161 million, $101 million and $78 million, respectively.