v3.22.4
Property and Equipment
 12 Months Ended
Dec. 31, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment Property and Equipment
Property and equipment were as follows:

December 31,
20222021
(in millions)
Land$9 $9 
Buildings and leasehold improvements
355 365 
Furniture and equipment299 339 
Construction-in-progress24 14 
Finance lease ROU assets82 83 
769 810 
Accumulated depreciation and amortization(1)
(489)(505)
$280 $305 
____________
(1)During the years ended December 31, 2022, 2021 and 2020, depreciation and amortization expenses on property and equipment was $46 million, $53 million and $57 million, respectively.

Property and equipment, net attributed to U.S. operations was $111 million and $112 million as of December 31, 2022 and 2021, respectively, and to operations outside the U.S. was $169 million and $193 million, respectively, most significantly in the United Kingdom ("U.K.") and Japan.

During the year ended December 31, 2020 we recognized $28 million of impairment losses in our consolidated statement of operations related to property and equipment, net, of which $4 million related to finance lease ROU assets; see Note 10: "Fair Value Measurements" for additional information.