The property and equipment note from Tesla follows. Assume that $25\%$ of the amount classified as $$Land and buildings$$ pertains to the cost of the land.

Property, Plant, and Equipment Our property, plant, and equipment, net, consists of the following:

December $31($in millions$)$ Current Year Prior Year

Machinery, equipment, vehicles, and office furniture $$13,558$ $$9,953$

Tooling $2,5792,188$

Leaseholder improvements $2,3661,826$

Land and buildings $7,7514,675$

Computer equipment, hardware and software $2,0721,414$

Construction in progress $4,2635,559$

$32,58925,615$

Less: Accumulated depreciation $(9,041)(6,731)$

Total $$23,548$ $$18,884$