9.	PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following:


December 31, 2018	Gross Cost		Accumulated Depreciation			Net Cost
Land		79		—			79
Buildings		902		(487	)		415
Facilities & leasehold improvements		3,170		(2,748	)		422
Machinery and equipment		14,882		(12,582	)		2,300
Computer and R&D equipment		381		(334	)		47
Other tangible assets		123		(93	)		30
Construction in progress		202		—			202

Total		19,739		(16,244	)		3,495


December 31, 2017	Gross Cost		Accumulated Depreciation			Net Cost
Land		81		—			81
Buildings		891		(479	)		412
Facilities & leasehold improvements		3,074		(2,782	)		292
Machinery and equipment		14,529		(12,569	)		1,960
Computer and R&D equipment		397		(351	)		46
Other tangible assets		118		(99	)		19
Construction in progress		284		—			284

Total		19,374		(16,280	)		3,094

The line “Construction in progress” in the table above includes property, plant and equipment under construction and equipment under qualification before operating.

Facilities & leasehold improvements, machinery and equipment and other tangible assets include assets acquired under capital lease. The net cost of assets under capital lease was less than $1 million as of both December 31, 2018 and December 31, 2017.

The depreciation charge was $727 million, $592 million and $635 million in 2018, 2017 and 2016, respectively.

Tax incentives and capital investment funding has totaled $149 million for the year ended December 31, 2018, $139 million for the year ended December 31, 2017 and $15 million for the year ended December 31, 2016. Tax incentives and public funding reduced depreciation charges by $42 million, $21 million and $6 million in 2018, 2017 and 2016, respectively.

For the years ended December 31, 2018, 2017 and 2016 the Company sold property, plant and equipment for cash proceeds of $1 million, $3 million and $4 million, respectively.

For the year ended December 31, 2016, the Company impaired $3 million of long-lived assets reclassified as Assets Held for Sale. There was no impairment recognized for the years ended December 31, 2018 and 2017.