Estimated Useful Lives (In years)
December 31,
(Dollars in millions)
20252024
Land$233 $230 
Buildings and improvements
1 — 40
1,156 1,124 
Machinery and equipment
2 — 10
1,373 1,322 
Other
1 — 30
211 164 
2,973 2,840 
Accumulated depreciation(1,705)(1,656)
Operating property and equipment, net$1,268 $1,184 
(In millions)
202520242023
Operating property and equipment depreciation expense (1)
$217 $203 $228 
————————————
(1)During 2023, we recorded asset impairments of $35 million related to a SCS customer bankruptcy.

Historical Timeline

Fiscal YearFiled
2025Feb 11, 2026Showing above
2024Feb 12, 2025
2023Feb 20, 2024
2022Feb 15, 2023
2021Feb 17, 2022
2020Feb 19, 2021
2019Feb 27, 2020
2018Feb 21, 2019
2017Feb 20, 2018
2016Feb 14, 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.