Useful lives are as follows:
Buildings
up to 30 years
Furniture, fixtures & equipment
3 to 10 years
Capitalized software
3 to 7 years
Buses and support vehicles
4 to 15 years
The components of vehicles, net within assets under vehicle programs are as follows: 
As of December 31,
20252024
Rental vehicles (a)
$21,011 $20,094 
Less: Accumulated depreciation(2,859)(3,143)
18,152 16,951 
Vehicles held for sale (a)
432 594 
Vehicles, net investment in lease (b)
136 74 
Vehicles, net$18,720 $17,619 
_________
(a)    For the year ended December 31, 2025, reflects long-lived asset impairment and other related charges, which reduced the carrying value of our rental vehicles to fair value. For the year ended December 31, 2024, reflects long-lived asset impairment and other related charges, which reduced the carrying value of our rental vehicles and vehicles held for sale to fair value. See Note 2 – Summary of Significant Accounting Policies.
(b)    See Note 17 – Related Party Transactions.
The components of vehicle depreciation and lease charges, net are summarized below:
Year Ended December 31,
202520242023
Depreciation expense$2,657 $2,658 $2,228 
Lease charges120 151 167 
(Gain) loss on sale of vehicles, net (a)
238 167 (656)
Vehicle depreciation and lease charges, net$3,015 $2,976 $1,739 
_________
(a)    For the year ended December 31, 2025, includes other fleet charges of $390 million related to the disposal of certain fleet in our Americas reportable segment.
Property and equipment, net consisted of:
As of December 31,
20252024
Land$63 $61 
Buildings and leasehold improvements704 616 
Capitalized software943 981 
Furniture, fixtures and equipment509 484 
Projects in process134 92 
Buses and support vehicles94 94 
2,447 2,328 
Less: Accumulated depreciation and amortization(1,699)(1,631)
Property and equipment, net$748 $697 

Historical Timeline

Fiscal YearFiled
2025Feb 19, 2026Showing above
2024Feb 14, 2025
2023Feb 16, 2024
2022Feb 16, 2023
2021Feb 17, 2022
2020Feb 17, 2021
2019Feb 20, 2020
2018Feb 21, 2019
2017Feb 22, 2018
2016Feb 21, 2017
2015Feb 24, 2016

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.