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Property, Plant and Equipment-Net
 9 Months Ended
Sep. 30, 2021
Property, Plant and Equipment, Net [Abstract]  
Property, Plant and Equipment-Net Property, Plant and Equipment—Net
Property, plant and equipment—net consists of the following:
 September 30, 
 2021		December 31, 
 2020
 (in millions)
Land$68 $68 
Machinery and equipment(1)
12,696 12,539 
Buildings and improvements(1)
908 895 
Construction in progress(1)
195 275 
Property, plant and equipment(2)
13,867 13,777 
Less: Accumulated depreciation and amortization6,657 6,145 
Property, plant and equipment—net$7,210 $7,632 
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(1)As of September 30, 2021, machinery and equipment, buildings and improvements, and construction in progress include impairment charges recorded in the three months ended September 30, 2021 of $169 million, $5 million and $8 million, respectively.
(2)As of September 30, 2021 and December 31, 2020, we had property, plant and equipment that was accrued but unpaid of approximately $78 million and $43 million, respectively. As of September 30, 2020 and December 31, 2019, we had property, plant and equipment that was accrued but unpaid of approximately $73 million and $42 million, respectively.
Depreciation and amortization related to property, plant and equipment was $198 million and $637 million for the three and nine months ended September 30, 2021, respectively, and $207 million and $650 million for the three and nine months ended September 30, 2020, respectively.
Asset impairment—During the third quarter of 2021, in light of the unprecedented increase in natural gas prices in the United Kingdom and its estimated impact on our U.K. operations, we identified a triggering event indicating possible impairment of the long-lived assets related to our U.K. manufacturing facilities within our ammonia, AN and Other segments, including property, plant, and equipment, and performed a recoverability test on the U.K. ammonia, U.K. AN and U.K. Other asset groups’ long-lived assets as of September 30, 2021. Our assets groups are the same as our reporting units. The recoverability tests were based on forecasts of undiscounted cash flows within each of our U.K. asset groups. The results of the recoverability tests indicated that the long-lived assets within our U.K. ammonia, U.K. AN and U.K. Other asset groups were not fully recoverable, and, as a result, long-lived asset impairment charges of $236 million were recorded, representing the excess of the carrying value of the asset groups over its fair value. That impairment was allocated to each of the underlying assets reducing them to their fair value, of which $182 million was allocated to property, plant and equipment. See Note 3—United Kingdom Energy Crisis and Impairment Charges and Note 7—Goodwill and Other Intangible Assets for additional information. As a result of the long-lived asset impairment charges, long-lived assets on our consolidated balance sheet as of September 30, 2021 include $450 million related to the U.K. asset groups, which primarily consists of approximately $390 million of property, plant and equipment.
Plant turnarounds—Scheduled inspections, replacements and overhauls of plant machinery and equipment at our continuous process manufacturing facilities during a full plant shutdown are referred to as plant turnarounds. The expenditures related to turnarounds are capitalized in property, plant and equipment when incurred. The following is a summary of
capitalized plant turnaround costs:
 Nine months ended 
 September 30,
 20212020
 (in millions)
Net capitalized turnaround costs:  
Beginning balance$226 $246 
Additions215 68 
Depreciation(84)(77)
Effect of exchange rate changes— (2)
Ending balance$357 $235 
Scheduled replacements and overhauls of plant machinery and equipment include the dismantling, repair or replacement and installation of various components including piping, valves, motors, turbines, pumps, compressors, heat exchangers and the replacement of catalysts when a full plant shutdown occurs. Scheduled inspections are also conducted during full plant shutdowns, including required safety inspections which entail the disassembly of various components such as steam boilers, pressure vessels and other equipment requiring safety certifications. Internal employee costs and overhead amounts are not considered turnaround costs and are not capitalized.