Property and equipment were comprised of the following:


	December 31,
($ in millions)	2023		2022
Land	$	232	$	235
Building and leasehold improvements	415		403
Furniture and equipment	113		78
Construction in progress	221		251
	981		967
Accumulated depreciation	(223)		(169)
Total	$	758	$	798

Depreciation expense on property and equipment was $51 million, $52 million, and $36 million for the years ended December 31, 2023, 2022 and 2021 respectively.

During the year ended December 31, 2023, we recorded a non-cash operating activity transfer of $20 million to Property and equipment, net, related to the purchase of units in South Carolina.

For the year ended December 31, 2022, we recorded a reversal of impairment expense of $7 million, corresponding with the asset reclassification and an impairment charge of $4 million, for retirement of certain assets.

See Note 24: Supplemental Disclosures of Cash Flow Information for information regarding non-cash transfers.