Property and Equipment, net

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment, Net [Abstract]

Property and equipment were as follows as of December 31:



	Estimated Useful Life (Years)	2016			2015
		(in millions)
Buildings	30	$	823		$	805
Computer equipment and software	3 – 8	849			697
Furniture and equipment	5 – 9	431			384
Land		23			23
Leasehold land	lease term	63			63
Capital work-in-progress		169			115
Leasehold improvements	Shorter of the lease term or the life of the leased asset	266			263
Sub-total		2,624			2,350
Accumulated depreciation and amortization		(1,313		)	(1,079		)
Property and equipment, net		$	1,311		$	1,271

Depreciation and amortization expense related to property and equipment was $266 million, $233 million, and $172 million for the years ended December 31, 2016, 2015 and 2014, respectively.

The gross amount of property and equipment recorded under capital leases was $37 million and $46 million at December 31, 2016 and 2015, respectively, and primarily related to buildings. Accumulated amortization and amortization expense related to capital lease assets were immaterial for the periods presented.

In India, leasehold land is leased by us from the government of India with lease terms ranging up to 99 years. Lease payments are made at the inception of the lease agreement and amortized over the lease term. Amortization expense of leasehold land is immaterial for the periods presented and is included in depreciation and amortization expense in our accompanying consolidated statements of operations.