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Property and Equipment, net
9 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
Property and Equipment, net Property and Equipment, net        Property and equipment, net consisted of the following:
As of
September 30, 2020December 31, 2019
Land$15 $15 
Buildings and leasehold improvements130 129 
Gaming and lottery machinery and equipment1,017 1,028 
Furniture and fixtures30 31 
Construction in progress38 30 
Other property and equipment271 263 
Less: accumulated depreciation(1,067)(996)
Total property and equipment, net$434 $500 
    
Depreciation expense is excluded from Cost of services, Cost of product sales, Cost of instant products and Other operating expenses and is separately presented within D&A.
Three Months EndedNine Months Ended
September 30,September 30,
202020192020
2019(1)
Depreciation expense$42 $51 $132 $173 
(1) Includes assets held for sale impairment charges of $9 million.

During the first quarter of 2020, we sold certain properties in Chicago that were held for sale as of December 31, 2019 and received total net proceeds of $22 million.