The estimated useful lives as of December 31, 2025, are as follows:
Property and equipmentEstimated useful life
Buildings
Lesser of forty years or the remaining life of the underlying building
Servers and networking equipment
Five to six years (1)
Heavy equipment
Ten to thirteen years (2)
Other equipment
Three to ten years
___________________
(1)Effective January 1, 2024, we changed our estimate of the useful lives for our servers from five to six years, and effective January 1, 2025, we changed our estimate of the useful lives of a subset of our servers and networking equipment from six to five years.
(2)Ten years prior to January 1, 2025.
Property and equipment, at cost, consisted of the following (in millions): 
 December 31,
 20242025
Gross property and equipment (1):
Land and buildings$123,039 $155,121 
Servers and networking equipment113,156 172,492 
Heavy equipment52,228 65,545 
Other equipment53,509 63,376 
Other assets5,487 5,819 
Construction in progress46,636 71,745 
Gross property and equipment394,055 534,098 
Total accumulated depreciation and amortization (1)141,390 177,073 
Total property and equipment, net$252,665 $357,025 
__________________
(1)Includes the original cost and accumulated depreciation of fully-depreciated assets.

Historical Timeline

Fiscal YearFiled
2025Feb 6, 2026Showing above
2024Feb 7, 2025
2023Feb 2, 2024
2022Feb 3, 2023
2021Feb 4, 2022
2020Feb 3, 2021
2019Jan 31, 2020
2018Feb 1, 2019
2017Feb 2, 2018
2016Feb 10, 2017
2015Jan 29, 2016

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.