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Property and Equipment
12 Months Ended
Jan. 01, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment PROPERTY AND EQUIPMENT
Property and equipment as of January 1, 2022 and January 2, 2021 consisted of the following:
January 1, 2022January 2, 2021
Range of
Useful Lives
Land$379 $365 
Buildings and building improvements1,508 1,471 10–40 years
Transportation equipment1,250 1,181 5–10 years
Warehouse equipment520 501 5–12 years
Office equipment, furniture and software933 961 3–7 years
Construction in process165 108 
4,755 4,587 
Less accumulated depreciation and amortization(2,722)(2,566)
Property and equipment—net$2,033 $2,021 

Transportation equipment included $537 million and $530 million of financing lease assets as of January 1, 2022 and January 2, 2021, respectively. Buildings and building improvements included $15 million and $30 million of financing lease assets as of January 1, 2022 and January 2, 2021. Accumulated amortization of financing lease assets was $261 million and $244 million as of January 1, 2022 and January 2, 2021, respectively. Interest capitalized was not material in both fiscal years 2021 and 2020.
Depreciation and amortization expense of property and equipment, including amortization of financing lease assets, was $323 million, $343 million and $311 million for fiscal years 2021, 2020 and 2019, respectively.