Estimated useful lives are as follows: | | | | | | | All equipment types and furniture | 3 to 10 years | | Buildings | 40 years | | Building and land improvements | 20 years | | Software | 3 to 10 years (1) | | Leasehold improvements | Lesser of useful life or lease term |
(1) Amortized over contractual term if shorter than the estimated useful life. Equipment, office facilities, and property are detailed below: | | | | | | | | | | | | | December 31, | 2025 | | 2024 | | Software | $ | 3,890 | | | $ | 3,718 | | | Buildings | 1,976 | | | 1,801 | | | Information technology and telecommunications equipment | 1,127 | | | 1,086 | | | Leasehold improvements | 371 | | | 411 | | | Land | 244 | | | 235 | | | Construction in progress | 90 | | | 205 | | | Other | 360 | | | 341 | | | Total equipment, office facilities, and property | 8,058 | | | 7,797 | | | Accumulated depreciation and amortization | (4,967) | | | (4,459) | | | Total equipment, office facilities, and property — net | $ | 3,091 | | | $ | 3,338 | |
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