Major classes of PP&E and their useful lives are as follows:
 December 31
Useful life in years, $ in millionsUseful Life20252024
Land and land improvements
   Up to 40(1)
$792 $782 
Buildings and improvements
Up to 45
4,278 4,031 
Machinery and other equipment
Up to 30
10,931 10,389 
Capitalized software costs
3-7
1,068 779 
Leasehold improvements
Lease Term(2)
3,551 3,288 
Property, plant and equipment, at cost20,620 19,269 
Accumulated depreciation(9,648)(8,733)
Property, plant and equipment, net$10,972 $10,536 
(1)Land is not a depreciable asset.
(2)Leasehold improvements are depreciated over the shorter of the useful life of the asset or lease term.

Historical Timeline

Fiscal YearFiled
2025Jan 27, 2026Showing above
2024Jan 30, 2025
2023Jan 25, 2024
2022Jan 26, 2023
2021Jan 27, 2022
2020Jan 28, 2021
2019Jan 30, 2020
2018Jan 31, 2019
2017Jan 29, 2018
2016Jan 30, 2017

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.