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Property, Plant and Equipment, net
9 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment, net Property, Plant and Equipment, Net
September 30,December 31,
(in millions)20202019
Land, land use rights and buildings$905 $860 
Machinery and equipment3,197 2,971 
Construction in progress291 360 
Finance lease assets— 
Total property, plant and equipment, gross4,393 4,192 
Less: accumulated depreciation(1,800)(1,513)
Property, plant and equipment, net, excluding tooling2,593 2,679 
Tooling, net of amortization231 246 
Property, plant and equipment, net$2,824 $2,925 

As of September 30, 2020 and December 31, 2019, accounts payable of $39 million and $102 million, respectively, were related to property, plant and equipment purchases.

Interest costs capitalized for the nine months ended September 30, 2020 and 2019 were $6 million and $13 million, respectively.