Property, plant and equipment, net of accumulated depreciation consisted of the following (in millions):
Useful lifeDecember 31,
(years)20252024
Terminal and related assets  
Terminal and interconnecting pipeline facilities
6 - 50
$38,422 $34,282 
Land745 465 
Construction-in-process4,096 5,486 
Accumulated depreciation(8,434)(7,231)
Total terminal and related assets, net of accumulated depreciation34,829 33,002 
Fixed assets and other assets
Fixed assets and other assets
3 - 10
260 260 
Accumulated depreciation(195)(188)
Total fixed assets and other assets, net of accumulated depreciation65 72 
Assets under finance leases
Marine assets
5 - 20
1,060 587 
Accumulated depreciation(199)(109)
Total assets under finance leases, net of accumulated depreciation861 478 
Property, plant and equipment, net of accumulated depreciation$35,755 $33,552 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 20, 2025
2023Feb 22, 2024
2022Feb 23, 2023
2021Feb 24, 2022
2020Feb 24, 2021
2019Feb 25, 2020
2018Feb 26, 2019
2017Feb 21, 2018
2016Feb 24, 2017
2015Feb 19, 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.