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Other Liabilities
 12 Months Ended
Dec. 31, 2022
Other Liabilities [Abstract]  
Other Liabilities 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.
 As of December 31,
 20222021
Deferred rental revenues$1,337 $1,568 
Deferred credits, net261 311 
Asset retirement obligation 327 269 
Deferred income tax liabilities 18 14 
Other long-term liabilities7 6 
Total$1,950 $2,168 
Pursuant to its ground lease, easement, leased facility, and certain pole attachment 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. The changes in the carrying amount of the Company's asset retirement obligations were as follows:
 Years Ending December 31,
 20222021
Balance, January 1$269 $259 
Additions4 9 
Accretion expense20 20 
Revision in estimates(a)
37 (16)
Settlements(3)(3)
Balance, December 31$327 $269 
(a)Primarily relates to (1) increases in estimated undiscounted cash flows and (2) adjustments to estimated settlement dates for the years ending December 31, 2022 and 2021, respectively, for certain asset retirement obligations and is offset against the associated asset retirement costs recorded within "Property and equipment, net" on the Company's consolidated balance sheet.
As of December 31, 2022, the estimated undiscounted future cash outlay for asset retirement obligations was approximately $1.1 billion. See note 2.
For the years ended December 31, 2022, 2021 and 2020, the Company recognized $49 million, $54 million and $58 million, respectively, in "Site rental revenues" related to the amortization of below-market tenant leases. The estimated annual amounts related to below-market tenant leases expected to be amortized into site rental revenues for the years ending December 31, 2023 to 2027 are as follows:
Years Ending December 31,
20232024202520262027
Below-market tenant leases$45 $41 $33 $25 $20 
Other accrued liabilities
Other accrued liabilities included accrued payroll and other accrued compensation of $210 million and $192 million as of December 31, 2022 and 2021, respectively.