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Other Liabilities (Notes)
12 Months Ended
Dec. 31, 2021
Other Liabilities [Abstract]  
Other Liabilities
Other long-term liabilities
The following is a summary of the components of "Other long-term liabilities" as presented on the Company's consolidated balance sheet. See also note 2.
 December 31,
 20212020
Deferred rental revenues$1,568 $1,707 
Deferred credits, net311 375 
Asset retirement obligation 269 259 
Deferred income tax liabilities 14 11 
Other long-term liabilities27 
Total$2,168 $2,379 
Pursuant to its ground lease, easement and leased facility agreements, the Company has the obligation to perform certain asset retirement activities, including requirements upon contract termination to remove communications infrastructure or remediate the space on which its communications infrastructure is located. Accretion expense related to liabilities for retirement obligations amounted to $20 million, $18 million and $15 million for the years ended December 31, 2021, 2020 and 2019, respectively. As of December 31, 2021, the estimated undiscounted future cash outlay for asset retirement obligations was approximately $1.0 billion. See note 2.
For the years ended December 31, 2021, 2020 and 2019, the Company recognized $54 million, $58 million and $65 million, respectively, in "Site rental revenues" related to the amortization of below-market tenant leases. The following table summarizes the estimated annual amounts related to below-market tenant leases expected to be amortized into site rental revenues for the years ending December 31, 2022 to 2026 are as follows:
Years Ending December 31,
20222023202420252026
Below-market tenant leases$49 $45 $41 $33 $25 
Other accrued liabilities
Other accrued liabilities included accrued payroll and other accrued compensation of $192 million as of both December 31, 2021 and 2020.