UNITEDHEALTH GROUP INC | 2013 | FY | 3

The Company calculates depreciation and amortization using the straight-line method over the estimated useful lives of the assets. The useful lives for property, equipment and capitalized software are:
Furniture, fixtures and equipment
3 to 7 years
Buildings
35 to 40 years
Leasehold improvements
7 years or length of lease term, whichever is shorter
Capitalized software
3 to 5 years
A summary of property, equipment and capitalized software is as follows:
(in millions)
 
December 31, 2013
 
December 31, 2012
Land and improvements
 
$
318

 
$
358

Buildings and improvements
 
2,051

 
1,910

Computer equipment
 
1,519

 
1,447

Furniture and fixtures
 
564

 
488

Less accumulated depreciation
 
(1,760
)
 
(1,542
)
Property and equipment, net
 
2,692

 
2,661

Capitalized software
 
2,233

 
2,300

Less accumulated amortization
 
(915
)
 
(1,022
)
Capitalized software, net
 
1,318

 
1,278

Total property, equipment and capitalized software, net
 
$
4,010

 
$
3,939

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