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PREMISES, EQUIPMENT, AND SOFTWARE (Tables)
 12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Abstract]  
Summary of the carrying value of premises and equipment
A summary of the carrying value of premises and equipment is presented below:
December 31,
(dollars in millions)Useful Lives (years)20232022
Land and land improvements
10 - 75
$143 $144 
Buildings and leasehold improvements
5 - 60
875 879 
Furniture, fixtures and equipment
4 - 20
613 622 
Construction in progress77 61 
Total premises and equipment, gross1,708 1,706 
Accumulated depreciation and amortization
(813)(862)
Total premises and equipment, net$895 $844 
Schedule of estimated future amortization expense for capitalized software assets
The estimated future amortization expense for capitalized software assets is presented below.
Year(dollars in millions)
2024$237 
2025199 
2026136 
202779 
202823 
Thereafter— 
Total(1)
$674 
(1) Excludes $215 million of in-process software at December 31, 2023.