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Other Long-Term Assets, Net
12 Months Ended
Dec. 31, 2019
Other Assets [Abstract]  
Other Long-Term Assets, Net Other Long-Term Assets, Net
Other long-term assets, net of accumulated amortization, consisted of the following (in millions):

December 31, 2019December 31, 2018
Estimated Useful
Lives (Years)
CostAccumulated
Amortization
NetCostAccumulated
Amortization
Net
Customer contracts and relationships
1 – 20
$1,134  $(463) $671  $1,152  $(413) $739  
Property tax abatement
7 – 13
23  (18)  23  (16)  
Other agreements
25 – 70
42  (11) 31  34  (8) 26  
Intangible assets (1)
1,199  (492) 707  1,209  (437) 772  
Other152  (1) 151  144  —  144  
Other long-term assets, net$1,351  $(493) $858  $1,353  $(437) $916  

(1)We include rights-of-way, which are intangible assets, in our pipeline and related facilities amounts within property and equipment. See Note 6 for a discussion of property and equipment.

Intangible assets that have finite lives are tested for impairment when events or circumstances indicate that the carrying value may not be recoverable. We did not recognize any impairments of finite-lived intangible assets during the three years ended December 31, 2019.

Amortization expense for finite-lived intangible assets for the years ended December 31, 2019, 2018 and 2017 was $76 million, $66 million and $54 million, respectively. We estimate that our amortization expense related to finite-lived intangible assets for the next five years will be as follows (in millions):

2020$77  
2021$73  
2022$74  
2023$69  
2024$67