(5) Intangible Assets

Intangible Assets Subject to Amortization, net

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Amortization expense for intangible assets with finite useful lives was $17 million and $19 million for the three months ended September 30, 2022 and 2021, respectively, and $50 million and $56 million for the nine months ended September 30, 2022 and 2021, respectively. Amortization expense for amortizable intangible assets for each of the five succeeding fiscal years is estimated to be (amounts in millions):

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