Included in the subcategory of equipment are the following types of assets (excluding precious metals):
Asset typeRange of useful life (in years)
Computer hardware and software
3 to 7
Manufacturing equipment
2 to 15
Furniture and fixtures
5 to 10
Transportation equipment
3 to 20
Property, plant and equipment, net of accumulated depreciation consisted of the following (in millions):
 December 31,
 20252024
Land$383 $375 
Buildings6,256 5,650 
Equipment (1)
21,701 20,007 
Construction in progress1,714 1,819 
Subtotal30,054 27,851 
Accumulated depreciation(15,229)(14,492)
Property, plant and equipment, net of accumulated depreciation (2)
$14,825 $13,359 
(1)Manufacturing equipment includes certain components of production equipment that are constructed of precious metals. As of December 31, 2025 and 2024, the carrying value of precious metals was $2.8 billion and significantly lower than the fair market value. Depletion expense for precious metals for the years ended December 31, 2025, 2024 and 2023 was $31 million, $29 million and $35 million, respectively.
(2)Approximately $36 million, $31 million and $40 million of interest costs were capitalized as part of property, plant and equipment during the years ended December 31, 2025, 2024 and 2023, respectively.

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2024Feb 13, 2025
2023Feb 12, 2024
2022Feb 13, 2023
2021Feb 14, 2022
2020Feb 12, 2021
2019Feb 18, 2020
2018Feb 12, 2019
2017Feb 15, 2018
2016Feb 6, 2017
2015Feb 12, 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.